If the trunk and crown (deciduous) have been lying flat on the forest floor for more than three years, I would leave them there to rot. In the case of conifers, it is no longer worthwhile to remove them after two years. The heating energy drops rapidly from this point.
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Yeah true, they get all rotten and water logged after being on the ground for awhile. I try to always find freshly fallen trees, or even better are the ones dead but still standing.