CornwallGolf Union
If a player's ball at rest is lifted or moved under a Rule that requires the ball to be replaced, it will always be placed on a spot, never dropped. This is the effect of new Rule 14.2c and it applies to any ball at rest, anywhere off the putting green.
If the exact original spot is not known, the player will be required to replace the ball on its estimated spot. This includes placing it on, under or against any attached natural objects that the ball had been at rest on, under or against.
You can read more and see video here