Boot+Kitty=Poetry in motion
When rolling from the bottom,
I find I use two sheets more,
Than I did when from the top,
I selected sheets then tore.
Now, two sheets is not a lot,
When there are so many more,
But look at how many you've bought,
Over a lifetime from the store.
There is, too, another question,
When considering bottom or top.
Top rolls in the forward direction,
And, hence is much easier to stop.
And if you roll it in reverse,
And then begin to think likewise,
I don't mean to sound perverse,
But you'll fill up to your eyes.
Score 1 more for Top :-)