Covers for heater and SWG?

An article I read in Popular Mechanics a while back mentioned not to cover AC units with a tarp. Moisture builds up underneath causing corrosion. They recommend placing a piece of plywood on top and securing it to prevent stuff from falling into the AC unit. I cover my AC unit in the fall with fiberglass window mesh to keep leaves from entering. I don't cover my pool heater because the top is solid and there are no trees around it.
 
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