When rolling an attack roll, if the attacker rolls the exact AC (after modifiers), they deal half damage to the target creature.
This allows for a little more finesse with attacks and a slightly greater emphasis on role-play during combat. A common detraction that is perceived regarding this rule is that it allows for a greater ability to guess the Armour Class of a creature. However, it should be noted that this is not particularly difficult to do to begin with.
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