LOL, this is a funny poll! Well, I voted for "over." I do like that it's easier to see/ grab the end almost like a handle that way... especially at night. Although, I'm not very picky about this... and I don't usually think about the direction as I'm changing rolls. So, it's not a huge deal to me.
Do any of you have pets that enjoy playing with toilet paper rolls? I know some cats love to unroll toilet paper. I count myself lucky, because this form of play has not occurred to Vivien (yet).
And, I don't hang my paper towels up. They just stand on the counter so that they're easily portable. I like to be able to move my paper towel roll around a lot (from room to room for cleaning, etc.).
Now as for sheets, I do definitely make an effort to put the pattern-side down when I make the bed. I think the idea is to be "enveloped" in the pattern with the pattern on both the top and bottom sheet surrounding you when you're in bed. And, like Optom said, when you fold the top sheet over the outer comforter (when actually making the bed neatly), then the pattern is visible that way too. Most of my sheets are solid-colored, so it's not such a big issue a lot of the time for me.