The main reasons given by people to explain why they hang their toilet paper a given way are ease of grabbing and habit.[11] Some particular advantages cited for each orientation include:

• Over reduces the risk of accidentally brushing the wall or cabinet with one's knuckles, potentially transferring grime and germs.[12]
• Over makes it easier to visually locate and to grasp the loose end.[13]
• Over gives hotels, cruise ships, office buildings, public places and homeowners with guest bathrooms the option to fold over the last sheet to show that the room has been cleaned.[14]
• Over is generally the intended direction of viewing for the manufacturer's branding, so patterned toilet paper looks better this way.[15]
• Under provides a tidier appearance, in that the loose end can be more hidden from view.[16][17]
• Under reduces the risk of a toddler or a house pet such as a cat unrolling the toilet paper when batting at the roll.[18]
• Under in a recreational vehicle may reduce unrolling during driving.[19] //

Advice columnist Ann Landers (Eppie Lederer) was once asked which way toilet paper should hang. She answered under, prompting thousands of letters in protest; she then recommended over, prompting thousands more.[47] She reflected that the 15,000 letters made toilet paper the most controversial issue in her column's 31-year history,[48] wondering, "With so many problems in the world, why were thousands of people making an issue of tissue?"[47]

In November 1986, Landers told the Canadian Commercial Travellers Association that "Fine-quality toilet paper has designs that are right side up" in the over position.[48] In 1996, she explained the issue on The Oprah Winfrey Show, where 68 percent of the studio audience favored over; Oprah suggested that under uses more paper.[49] In 1998, she wrote that the issue "seems destined to go on forever", insisting, "In spite of the fact that an overwhelming number of people prefer the roll hung so that the paper comes over the top, I still prefer to have the paper hanging close to the wall."[45] On the day of her last column in 2002, Landers wrote, "P.S. The toilet paper hangs over the top."[50]