The Pee Without Noise Stool is one of those ideas that’s so cool we’re embarrassed we didn’t think of it before. We’ve all been there: it’s 2am in a sleeping house, your mother-in-law is right behind you in line for the potty, or you don’t want to broadcast the fact that you downed six glasses of beer over the course of your date.

As great as it is to be able to pee standing up, there are some situations where you just want to do your business discreetly, and having the outlet several feet above the bowl makes it hard to keep the volume down.
sauce: http://www.japantrendshop.com/pee-without-noise-stool-p-558.html