Concept:
Drumlins and roches moutonnees are glacial landforms, but their shapes and mode of formation differ.
Step 1: Check Assertion.
Drumlins are streamlined depositional landforms, while roches moutonnees are erosional landforms. Their profiles are opposite in important respects.
\[
A \text{ is correct}
\]
Step 2: Check Reason.
The given reason says the stoss side is steep and lee side is roughened. This is not the correct description for drumlins in this context.
\[
R \text{ is not correct}
\]
Step 3: Final conclusion.
Assertion is correct, but Reason is incorrect.
\[
\therefore \text{Correct Answer is (C)}
\]