Source: Warhammer Fantasy: 6th Edition

Missile Fire from Hills
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Troops on a hill can draw a line of sight from an elevated position. To determine what the troops can see, you should get down over the table and take a model's eye view. Therefore, most of the time your troops may be able to see over troops that are on the ground below, and over other obstacles that are lower down the hill.

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. This means that most bowmen can shoot with two ranks if they are on a hill.

shooting-on-hills
A unit of Empire Archers are deployed on a flat-topped hill. They can shoot with two ranks if they choose to target the Spearmen on ground level. However, the Spearmen who are on the same hill as the Archers are not on lower ground and therefore the Archers can only shoot at them with a single rank as normal.

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