a covering index is the one which gives every required column and in which SQL server don't have hop back to the clustered index to find any column. This is achieved using non-clustered index and using INCLUDE option to cover columns. Non-key columns can be included only in non-clustered indexes. Columns can’t be defined in both the key column and the INCLUDE list. Column names can’t be repeated in the INCLUDE list. Non-key columns can be dropped from a table only after the non-key index is dropped first. Please see details here