Back in 'Nam I would often crouch behind the bodies of my fallen comrades. Charlie would keep peppering my position with tracer-rounds, and I would think, "hey, Jimmy don't care anymore, so why should I?"
The only problem is that if you use kids that are 'fresh-dead' the splatter can be unbelievable when taking fire. Once, when my position was overrun, I just lay still, and there was that much blood & gore splattered on me, the VC walked right by me without sticking me with their bayonets, which was their usual practice, so I guess that day I was lucky!!
Sometimes I would even make a barrier out of enemy dead, while setting up my .60 for enfilading fire. I don't think it really matters who they are once you're in a firefight, you're just happy to have some cover out there.