"Sharing iCloud folder with non Apple user: I need to share a folder in my iCloud Drive with friends with using Android or Window device, can they access the folder and how? Can they still make changes to the folders if I allowed them in folder setting?"
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Sharing iCloud Drive with Others:
You should keep this all to yourself. If you want to share you information, then do so wisely. And, yes, they can make all the changes, when it comes to iCloud. Create a backup prior to doing so. As for non-Appel users, they would be having access to iCloud Drive, and to so that, they'd need to have an Apple ID.