Most of you so far, 7 to 2, agree that the flap should be on the front (furthest from the wall). Before I started asking around, I felt this was a question that had only ONE ANSWER. Like the drawing on Susan's response, I had presumed that the flap should be on the front. Surprisingly though, with my friends and relatives, women often (not always) gave a different answer than the men. I won't tell you what most women thought versus most of the men. Don't believe me? Try the query out on YOUR friends and relatives, both men and women, and see what they say. I'd be interested in the results of your own personal polls. Note that even here at Susan's, we all don't agree. It's interesting how something so obvious to some can be interpreted in a completely different way by others.
It's what Galileo faced when he tried telling people that the world actually revolved around the sun. Until we get confirming photo images from space, perhaps placement of the paper toilet seat cover will remain a mystery.
Teri Anne