Draperies?

If I say "cover" and you think "draperies"...you're doing it wrong.

Cover generally isn't made of pillows, kittens, or other non-bullet resistant materials. You can conceal yourself behind these things, but they're not really cover. Perhaps SR4 doesn't differentiate between "cover" and "concealment/soft cover"...but it's kind of moot.
Even assuming draperies...seriously...draperies
were cover, then, by all means, don't give a bracing bonus. I'm not even suggesting that cover necessarily grant a bracing bonus. I'm saying that firing from cover shouldn't be penalized.
The VTAC barrier doesn't represent "perfect cover" - actually, it's plywood, and wouldn't stop a .22 - it does, however represent a very wide assortment of firing positions from cover. What the cover is made out of is irrelevant. The point is that you can fire from horizontal, vertical, diagonal, slotted, even little openings down on the ground, from a stable firing position.
It is very easy to see someone when they can't see you, if you have an interposing object. (Google "slicing the pie" - I'm long-winded enough without holding a seminar on basic tactical doctrine.) While you are correct - if you can see their eyes, they can probably see you - but you don't have to see someone's eyes to shoot them. (This, plus the draperies, tells me we have a very different approach to problem solving.

)
But cover isn't even about who can see who's eyes. People attempting to defend the RAW penalty bring up things like hopping about or impaired views - my point is that this isn't the case. Stand at a corner, a tree, whatever, and look around the edge at someone standing in the open.
You can see all of them. Every last bit. If you're doing it right, they should see the muzzle of your weapon, one eyeball, and maybe a most of one hand. So who has the restricted viewing angle?
So even if said cover is made of bouncy castles and stuffed puppy dogs, whither the penalty to the individual in cover? He has an unrestricted view of his opponent, he can engage without the TJ Hooker Dive Roll or hopping about like a March hare, and he has a pretty stable firing platform from either standing, kneeling, or prone.
Cover is good stuff. Seeking it should be encouraged.
I've kind of derailed this into Houserule territory. My group Houserules the penalty out -- one less arbitrary modifier. That said, I never have a problem with someone playing the RAW version (well, okay, except maybe Scatter

).
-Jn-
City of Brass Expatriate