I couldn't find the answer to this question when I installed mine. I used the head gasket instructions (smooth side towards the block) and followed suit with the smooth side toward the head. I don't know if that reasoning is right but mine doesn't leak.
 
My gasket has a paper looking texture to it that was on the block side and the top had a stamping on it saying this side out. The stamped side was smooth compared to the paper side. Not sure what type of gasket mine was or if yours is like it though..
 
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