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Why would you choose under? I find it easier to grab a square when it's over. While were on the topic, do people prefer to wipe while sitting or standing? Even more important, are you a crumpler or a folder?
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Under is very popular here in the Netherlands where i live now. I actually find it correct when the loo is very cramped. When the restroom is so small you are touching the TP roll with your legs, it's easier to unroll when the TP is farther from your leg.