It takes 1 Action Point to Move a character 1” in any direction. This includes directions that cause the character to fly above or sink beneath the play area, as elohim can fly and pass through physical objects making true 3D Movement valid.
Distances are typically measured using tape measures. While some players may be more familiar with grids, tape measures have several advantages for Allies of Majesty. First, characters are not affected by gravity and as mentioned before may move in literally any direction. Measuring at inclines or declines is a fairly common occurrence. Second, characters do not fit within a 1" square or hex. Characters begin with a base of 1.5" and only increase the space they occupy as they increase in Tier. Third, using a tape measure does not require counting spaces and will quickly become 2nd nature if given a chance. Lastly, most tape measures have a satisfying weight when holding them and they give players something to fiddle with while it is not their Activation. While this can annoy some at the table, it is much preferred to them stacking their d12s until they fall, scattering all over the table and floor.
Distances are always measured from the center of a character's base.
When Moving a character, place the center of their base at the new location. Choosing to Move a character less than an inch still consumes an entire Action Point.
Partial inches do happen if something reduces or increases the normal distance travelled to include portions of an inch, that portion is how far the character Moves. This makes things like Defensive Stance, Winds of Heaven, and Horses work as intended.
When measuring between two characters, measure from the center of one character's base to the center of the other character's base.
Measuring distances accurately is important, but also remember that this is a cooperative roleplaying game and not a competitive war game. Try not to get too uptight about exact measurements and try not to slow down the game with fussing over them. The Hose will have the final say when there are any questions or disputes.