Both folds are equally easy, that's just a matter of direction.
The "mountain fold", or “M-fold”, is the standard way to fold the paper: outward (after folding, you can see the dashed folded line at the top of the fold).
The "valley fold", or “V-fold”, is just the opposite way to fold the paper: inward (the dashed fold line goes to the bottom of the fold, inside the fold).
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