Manure use in Sheet Mulching

Hi! This in my first post on this website!

I'm planning on sheet mulching my friend's yard so it can rot over the winter, and the recipe calls for manure. Doe it matter if I use composted manure, or regular manure? As far as my research has told me, the reason you don't want to use regular manure in your garden it because it gets too hot for plants while it's rotting. Since they won't be planting until Spring, my guess is that it won't matter whether it's composted or not. Also, won't it compost over the Winter anyway? By the time they plant, it will be composted manure.

Thanks for your thoughts guys.

Fresh manure is fine if you're letting it rot over the winter.

Apologize for the hi jack.

Is it OK to put fresh manure on top of sheet mulch above trees roots?

It is my understanding that there are several animal manures that are fairly low in salts and have a good C/N ratio, fresh from the south end of the north bound animal... I believe, iirc, some of those animals include: rabbit, llamas/alpacas, goats, deer (elk?), and I'm sure others still. Horse manure from the open field can be used much more readily than stall manure that has been urinated on by the stalled horse(s)...

Anyone else know of any?