| Gory Rock |
I would suggest that they make their roll at the right DC but then there would be factors that would make the DC go up or down. Have rules in place where if they get the roll with the additional DC they can hit the nail on the head. If they miss by 5 - they miss by a few feet or so. And so on. This would make them still make there shot successfully without the additional DC but not as accurately.
In Example:
Fireball
Reflex save half damage.
Now there are no rolls for targeting something - so take another's suggestions about wind conditions and other things and say they are targeting a ship. Ship is in winds of 30mph and is 600ft away.
DC10 to hit ship - as per wind suggestion
DC15 to hit sails
DC20 to hit steering
The caster would roll d20+spell level+caster level to accurately hit something I would assume. So this would be a really easy system to implement and make for some fine misses. The caster would have to declare what he is aiming for and then the chaos would ensue if he misses by 5 or more.
Adjust these numbers accordingly and have fun!
Oh, here on Earth we can see out at sea at about 20mi before the Earth's curve takes over. So adjust for sight based on something like that as well.