Source: Warhammer Fantasy: 7th Edition

Missile Fire from Hills
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Troops on a hill are considered to be in a good position to fire, so can fire with one additional rank compared to missile-armed troops on flat ground. For example, a unit of archers can shoot with its first two ranks when standing on a hill.

Troops on a hill can also draw their line of sight over models that are not on a hill. This works the other way around of course, making models on a hill visible to models that are not on a hill over intervening models, even over models in the same unit (see Hills & Elevated Positions).

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