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You can't simply ignore it because Art (S) can shoot up to 560 paces and can shoot all round.
And remember, if the Art(S) pivots [to be able to shoot at a target] it counts as having moved & therefore cannot shoot in any of it's sides next 3 bounds.
The base edge shot from is the "shooting edge". This can be...any edge if manning a PF tower...
I have a feeling that Ps(X) flamethrower men ignore fortifications, but I might be getting mixed up with Squad Leader.