Alright, I've thought about it and I'm adding my 2c.
1. The T-47 is pretty high up. You would look over the top and determine if you are able to see the mini (and part of the base) from the perspective of the T-47. Assuming yes, LOS has been achieved.
2. Cover dictates that you draw an imaginary line from the base of the attacker to the base of the defender. If it passes through barricades or terrain it would get cover. In this case, heavy cover due to the barricade.
3. If the storm trooper would shoot back, the T-47 would get no benefit from the barricade, because vehicles don't benefit from them as cover.