We don't have basements in Texas. Which has always seemed like a bummer to me because they sound useful, even aside from nuclear war.
Edit: assuming you're talking about fallout protection rather than the initial gamma burst. For that, yeah, get as many feet of earth between you and the source as possible; a trench will do that even without a vehicle over top.
The "distance" part is interesting. Being in the middle of a tall building can work, because you're far enough from both the ground and the roof.