if(...)
{
A
}
else
{
B
}
if(...)
{
C
}
else
{
D
}
Execute two times: AC and AC
50% Branch coverage (like described in your comment), 0% of the if-else´s fully covered.
if(...)
{
if(...)
{
A
}
else
{
B
}
}
else
{
if(...)
{
C
}
else
{
D
}
}
Execute two times: AC and AD
50% Branch coverage (2 of 4), but now 33% of the if-else´s fully covered.
...so no, not possible in my opinion.