Speaking in Michigan, where United are preparing to face Real Madrid on Saturday, the 28-year-old admits he is happy with the role he has been asked to play under the Dutchman.
Since taking over at Old Trafford, Van Gaal has employed a 3-5-2 formation, using wingbacks against LA Galaxy, Roma and Inter Milan.
Rooney, who has netted four times in three games on their pre-season trip to the United States, said: “The manager has come in and we are playing a different system.
“It’s been great, even at my age, to learn a new system and try to get better with the team. We have to and, over the next few weeks, I am sure we will do.
“In the few games so far I have enjoyed the role I have played. The closer you are to the goal, the more chance you have of scoring."
As for the match against the La Liga giants and reigning European champions, Rooney added: "We want to win the game and end the group as leaders.
“I'm sure it will be a great spectacle and, with 110,000 fans here, it will be a great experience.”
However, there are concerns about the newly laid playing surface that will greet the two teams at the Michigan Stadium in Ann Arbor, with Rooney adding: “The pitch is very soft. The ball does not roll as well as you would like it to.
“There is nothing we can do about that, we have to adapt to the conditions and do the best we can.”
Van Gaal was less diplomatic, saying: “It’s a bad pitch with the ball not rolling properly.