Magnesium Oxide backer board?

When using magnesium oxide backer board to tile a shower do you put the rough side out or the smooth side out. ? what side to you adhere the tiles too

When using magnesium oxide backer board to tile a shower do you put the rough side out or the smooth side out.
? what side to you adhere the tiles too

or:When using magnesium oxide backer board to tile a shower do you put the rough side out or the smooth side out. ? what side to you adhere the tiles too

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