When I was a teenager some guy told me peeing standing up would, over time, put some unnecessary strain on my organs when they drop down as the bladder empties, and therefore peeing sitting was much better.
This is what prompted me to start peeing down, gullible as I am, I doubt his argument is valid but to this day I am too lazy to google it. That being said, I still pee sitting down because I discovered it as being a much more enjoyable experience as you don't have to worry about aiming or anything like that, and can focus of the simple yet enjoyable feeling of a good pee.