A unit on a hill is in an ideal position to fire and is able to see over the heads of other units. To represent this, a unit on a hill can fire with one additional rank compared to a unit on flat ground.
In addition, any unit that is entirely on a hill can draw a line of sight across or through other units or models that are not themselves on a hill. However, due to its elevated position, a unit that is entirely on a hill can also be seen more easily. Therefore, any unit that is not on a hill can draw a line of sight to a unit that is entirely on a hill across or through other units or models.