Hi JABBARA,
I understand from your post that you are asking about the Approach to Landing.
In flight the aircraft will be balanced because you will have trimmed out the rudder load - so it makes no difference from which side the X wind is blowing.
Once you are in the flare and reducing power, you'll need a rudder change to balance the power change, and additionally yaw to align. If the wind is from the failed engine side, the reduction in power will help the yaw towards the runway QDM. After Landing, asymmetric reverse thrust will tend to swing you towards the operating engine and help balance the weather cocking effect with the wind from the failed engine side.
So there you have two completely opposite arguments from Reverse Flight and myself - so don't worry about which side - "just do it" (with apologies to Starsky & Hutch)