To address the cooperative guidance problem for multi-aircraft attacking maneuvering targets， this paper initially builds a relative model in the line-of-sight frame. Subsequently， the paper decomposes the cooperative guidance issue into two sub-issues： line-of-sight angle cooperation and impact time cooperation. Distributed cooperative guidance laws are developed based on extended state observers， strategically designed in both the line-of-sight and its normal direction. Consensus analysis is conducted to demonstrate the convergence of the proposed guidance laws under directed switching topologies. Numerical simulations are then employed to further substantiate the effectiveness of the guidance laws.