Yes, it's the same as pinpointing invisible opponents, with a +2 to your Listen check (because sound is carried better in solid objects).
EDIT- Though, logically, that +2 shouldn't apply when we're both ethereal, I think. We're on another plane, we don't interact with material objects at all, all they do is block line of sight.
Accepted.
Would it be fair to assume that the pillars (in particular) aren't completely square blocks of granite (that would be hard to visualize), and therefore can be used for cover? At least the edges (top squares, and squares that are adjacent to normal terrain).
And come to think of it, I don't know why I thought they were pillars all this time, they are described as rocks. Huh.
Accepted for ground, ceiling and walls. You are right, I shouldn't be able to do that. Sorry....
But I believe this method should work for the rocks. Do you agree?