Bogs
If a square is part of a shallow bog, it has deep mud or standing water of about 1 foot in depth. It costs 2 squares of movement to move into a square with a shallow bog, and the DC of Tumble checks in such a square increases by 2.
A square that is part of a deep bog has roughly 4 feet of standing water. It costs Medium or larger creatures 4 squares of movement to move into a square with a deep bog, or characters can swim if they wish. Small or smaller creatures must swim to move through a deep bog. Tumbling is impossible in a deep bog.
The water in a deep bog provides cover for Medium or larger creatures. Smaller creatures gain improved cover (+8 bonus to AC, +4 bonus on Reflex saves). Medium or larger creatures can crouch as a move action to gain this improved cover. Creatures with this improved cover take a -10 penalty on attacks against creatures that aren’t underwater.
Deep bog squares are usually clustered together and surrounded by an irregular ring of shallow bog squares.
Both shallow and deep bogs increase the DC of Move Silently checks by 2.
Attacks from Land
Characters swimming, floating, or treading water on the surface, or wading in water at least chest deep, have improved cover (+8 bonus to AC, +4 bonus on Reflex saves) from opponents on land. Landbound opponents who have freedom of movement effects ignore this cover when making melee attacks against targets in the water. A completely submerged creature has total cover against opponents on land unless those opponents have freedom of movement effects. Magical effects are unaffected except for those that require attack rolls (which are treated like any other effects) and fire effects.