Summary
Superhuman Precision is, in short, impossibly good aim, to such a degree that a user can interact with things normally too small and too fine for them to handle normally, demanding exceptionally good timing as well. Typical examples include people who can strike pressure points far too small for any ordinary person to be able to hit, or catch raindrops from out of the air. More absurd examples would be someone who can cut down a mote of dust, or specifically target cells and particles even with things that would, reasonably speaking, be far too large to act with such precision - such as a sword, or even a gun.
Consequently, characters with this ability may also qualify for things like Matter Manipulation, and many who possess this ability often also possess significant skill, be it with their body or a weapon. However, characters who achieve Matter Manipulation with a sword or whatever else through other means unrelated to sheer precision and exceptional aim would not qualify.