This is clearly a male-dominated feeling. I’m not even sure all men agree with me on this, but there’s something enjoyable about the occasional seated urination.
Before you say anything, I’m talking about the times when you’re already seated for other reasons on the toilet and remember you have to pee. I’ve never just randomly sat down to pee… that would just be strange.
And, I don’t think there’s a female equivalent to this. I’m nearly certain that, for a woman, peeing standing up is neither relaxing or a welcome change in routine. It’s simply a mess.
Either way, it’s not like aiming at a porcelain bowl the size of your torso is difficult, but it’s nice to be on cruise control. To know that you can simply take a load off. Hell, you’re already seated, why not?
Hopefully this explains it best: These situations typically don’t arise purposely. Instead, for me at least, they come after I’m done doing other business on the toilet and realize, “Hey there fella, you’ve gotta urinate…. And guess what, you’re already in here! And even better, you’re already sitting down! Let ‘er rip!”
Polar Opposite of this Feeling? Trying to pee with an erection. It’s just the pits.
scott spinelli 
I’m getting such an education! But just to let you know, I pee standing up when in the shower!