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The structure of the soil is not usually uniform throughout the top layers of the earth but for a given location is normally similar within the top ~1.3m of soil.  Variations of density of the soil and fluxes of heat and moisture are more related to

Variations of density of the soil and fluxes of heat and moisture are more related to the texture of the soil and the water or ice content.  Vegetation roots also have an impact on the retention of water.

the texture of the soil and the water or ice content.  Vegetation roots also have an impact on the retention of water.

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