Official armor layering rules:

When layering armor or wearing armor behind an obstacle or cover, subtract the smaller SP from the large one. Find the difference on the table and read across to the other column. This is the bonus number you add to the LARGER SP to determine OVERALL protection from the armor/armor or armor/cover combination. If you have three or more layers of protection, calculate in pairs from the inside out. [ex.: For armors A,B,C, you compare A and B, determine B's bonus number and then compare the new strength of B to armor C.]

Difference Bonus SP
0-4 +5
5-8 +4
9-14 +3
15-20 +2
21-26 +1
27+ 0

The Mods:

Overall I believe this rule change fixes many problems, however I don't believe it should apply to "cover", as cover isn't attached to the target, it should be applied first and separately. [ex.: Sammy Quick dives behind a wall (15SP), he is shot at with a 7.62 FN-RAL, 22 points of damage is rolled. The walls SP to the projectile first knocking it down to 7 points(22-15=7), the remaining damage is applied normally to the target, luckily the bullet spent most of its energy going through the wall and harmlessly bounces off of Sammy's armored coat].   

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