'Luxus' Incorporated Complex. 41 enemies. MK23. 1shot stealth kills for easy shot counting.

The "Sniper" achievement is currently sitting on the lowest end of the achievement completion percentage, requiring you to complete a level with 40 (or more) shots fired at perfect accuracy. This guide will pass on some tips that I used to get it.

The developer has stated that a friend of his managed to get it on the very first level - Druggie Ghetto, which led me to try there first. The level boasts 15 enemies, so you would have needed to shoot some enemies 3 times. However, with how stealth kills are always 1shot - requiring you to be in combat state to even manage at least 2 shots per enemy, we end up with having varying pros and cons for optimal levels to get this achievement on.

This guide will prioritize stealth, and is generally straightforward for you to say "duh" for most of the tips.

In levels with less than 40 enemies we will end up with a somewhat unreliable combat approach that has us counting bullets, or straight up impossible in stealth.
In levels with more than 40 enemies we will just be putting ourselves in higher difficulty due to higher enemy density and patrols.

'Luxus' Incorporated Complex is the level I played to get my achievement, containing 41 enemies - just one over the kill count had we used a single bullet per enemy - and we will. We'll be playing on Normal to reduce frustration via save files. You could obviously do it on higher difficulties, with the potential risk of losing more progress between saves.

Druggie Slums works too. It has 38 enemies, so you'll have to be in combat a little bit to let off more bullets than enemies, while also counting your bullets. Obviously wouldn't work in a Masochist run. This guide's tips will cover Luxus.

Nothing special here, take the suppressed MK23 and the Taser. We need the most speed because we'll be doing a lot of hit & runs later in the level, so no armor. You start with 12+1 bullets in the magazine and an extra 24, bringing us to 37 bullets - so we will need to neutralize the last 3 with our Taser. Our goal is for all of the kills to be 1shot stealth kills which will let us count both our kills and our shots in an easy way.

If you wish to do this achievement while getting Unrelenting Anger as well, either finish off your Taser knockouts or pick up a gun from the ground.

Why not with the suppressed P320? It has more than enough ammo for everyone

• It's a unique weapon. I don't want this guide to assume you have it.
  
• It's louder than the MK23. We can breeze through half the shot count early in the level by staying quiet and not putting the enemies into a search state.

Why not with the suppressed VP9?
It doesn't have enough ammo or spare ammo in Luxus.

• Stealth kills only for those 1shots. Don't shoot cams or lights. Bring the EMP if you're really concerned about those.
  
• There is no spare 45 ACP ammo lying around the level so every suppressed bullet is valuable. Running out of suppressed ammo early means you have to resort to loud guns.
  
• Start the level by climbing the wall directly to the right. Clean out the south eastern part of the level first.
  
• Don't be afraid to shoot through glass on Normal. Odds are nobody will hear it if they're not in the immediate vicinity.
  
• Save your game every time your magazine reaches 3 bullets. This will signify 10 kills. Once your MK23 runs out of ammo - that's 37 bullets and kills.
  
• Don't forget you get an automatic save on the halfway objective. Play around it.
  
• Try to avoid long shots, missing a bullet will immediately forfeit your perfect accuracy and force you to quick load.
  
• Enemies will inevitably hear your gunshot / find a dead body at some point and then start teaming up. Hit & run tactics will become your main tactic. Stealth kill one and immediately run away to relocate.
  
• Enemies doing the left-to-right sweep after chasing and losing you means they lost their on-combat status and can be 1shot again. Enjoy the free kill on a stationary target.
  
• The western part of the level is the more complicated one of the level to clean out. Use those breaker boxes!
  
• The building on the north-eastern side of the map is the final objective into the bunker. You'll likely run out of ammo around there. Pick up a loud gun from one of the bodies and kill the guy patrolling the alleyway to bring everyone out, or do it quietly with the taser. Once again, hit & run is your best friend.
  
• Pay attention to the music. It will go back to a calm state after everyone is killed, or there aren't any enemies that are aware of your presence. The latter will likely happen for the north-eastern enemies, as they're fairly isolated from the rest.

You'll die, a lot. You'll also miss, a lot.