I actually REALLY liked the controls :P At close range, you really shouldn't be using ironsights to bead a moving target, unless they're at a range, which I haven't had problems with yet.
The aiming felt really friggin awesome on my end :P With the cover system in place, you could line up your shot before you popped out, it just made a lot of sense to me xD
In the multi-player you'll be able to move around as you aim (no cover system to rely on), and you can easily use that for some correction as well.
All in all I had no problem with the aiming system :P Good attempt as far as I'm concerned.
From 0 to KICKASS in .stupid seconds.