A gutter assembly comprising a gutter cover and a gutter cover for covering an opening of a gutter having a front wall, a rear wall and a bottom wall defining a gutter channel, the gutter cover comprising: a front portion operatively engageable with the front wall of the gutter; a rear portion operatively engageable with the rear wall of the gutter; a central portion extending between the front portion and the rear portion and having a first panel and a second panel, the first panel extending above and spaced apart from the second panel, the first panel having a first set of throughholes and the second panel having a second set of throughholes being at least partially offset from the first set of throughholes.