The skill ratings can be considered to have already taken height into account. A player who is 7'4 and can tie his shoelaces might be as good a rebounder as a 5'2 player who has good leaping ability, timing, strength, positioning, strength, etc.
But the 7'4 player will be able to improve his rebounding skill more (for example after he sees his first basketball game), while the smaller player will be much closer to his physical limits.