Why dogs roll in dead things?

The dogs seem to look for waste and / or dead things to roll in. Why is this? My best friend lives in a ranch and has two outdoor dogs always ride in horse manure. Why?? It's disgusting!

It is is a trait inherited from wolves who stayed, they roll in dead things and often feces or something that feels hard to hide their own scent. He helped hunting so they can slip more easily on their prey.

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