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Directed rooted forests in higher dimension

For a graph G, the generating function of rooted forests, counted by the number of connected components, can be expressed in terms of the eigenvalues of the graph Laplacian. We generalize this result from graphs to cell complexes of arbitrary dimension. This requires generalizing the notion of rooted forest to higher dimension. We also introduce orientations of higher dimensional rooted trees and forests. These orientations are discrete vector fields which lead to open questions concerning expressing homological quantities combinatorially.