Answer : The remains of dead plants and animals settle to the bottom of an ocean or lake and are covered by mud. Pressure eventually forms these layers into rock.
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Why? : Basically sedimentary rocks are formed in low temperature, the pressure is low so the remains of any dead plants don't burn or get destroyed.
Igneous rocks form from molten rock and don't really get much fossils in them,
Metamorphic rocks has been under great pressure which fossils would not be able to survive in.