Why is this an issue?

Cognitive Complexity Complexity is a measure of how hard the control flow of a method is to understand.

Methods with high Cognitive Complexity will be difficult to maintain.

int Abs(int n) // Noncompliant: cognitive complexity = 5
{
    if (n >= 0)   // +1
    {
        return n;
    }
    else          // +2, due to nesting
    {
        if (n == int.MinValue)  // +1
        {
            throw new ArgumentException("The absolute value of int.MinValue is outside of int boundaries");
        }
        else                    // +1
        {
            return -n;
        }
    }
}

They should be refactored to have lower complexity:

int Abs(int n) // Compliant: cognitive complexity = 3
{
    if (n == int.MinValue)  // +1
    {
        throw new ArgumentException("The absolute value of int.MinValue is outside of int boundaries");
    }
    else if (n >= 0)        // +1
    {
        return n;
    }
    else                    // +1
    {
        return -n;
    }
}

Resources

Documentation