In any case, here's the viewpoint for a unit (a XCOM soldier in my case) standing diagonal to an other, with a wooden wall "in-between". The observer is looking at the top of the screen.
The obstruction is much larger than I thought.
(I used a second viewpoint, without wall, to determine the complete soldier's silhouette).
Well so we wanna shoot the visible part
Which is not obstructed by the wall. And this is were we need to probably change things in the future.