You see as you are undoubtedly aware, we men stand up to urinate. As such we reach down to the roll of toilet paper instead of up from a sitting position. When the toilet paper comes from under, it presents a challenge to the action of tearing, creating a situation in which we are forced to bend and stretch in many unnatural and uncomfortable ways. And don't tell me you don't use a square when you pee you heathen.
Just try it once, you'll never go back.
Okay that got weird. It's late and I may have had a beer or two. I'll see myself out now.