When using composted manure as a soil amendment in a flower garden, its best to mix it in equal parts with the garden soil. When using fresh manure, a 1:3 ration should be used, to avoid burning.
Break up any clods in the manure, and spread it out on top of the soil, then vigorously mix it in to a depth of about 9-12 inches.
It's best to mix fresh manure into the soil in the fall, and let it sit in the soil until spring. If that isn't possible, let it sit at least two weeks before planting. Using fresh manure in soil where seeds will be planted can kill the seedlings.
Only composted manure should be used in the vegetable garden, and it should be mixed in a 1:1 ratio with the soil.