Your skill with ranged weapons lets you score hits others would miss due to an opponent’s cover.
Prerequisites: Point Blank Shot, Precise Shot, base attack bonus +3.
Benefit: Your targets only receive a +2 bonus to Armor Class due to cover. This feat has no effect against foes with no cover or total cover.
Normal: Cover normally gives a +4 bonus to AC.
Special: A fighter may select Sharp-Shooting as one of his fighter bonus feats.
Source: Complete Warrior, page 105.