On the one hand, I have to agree that many guys seem to have trouble with this. How hard can it be to hit a urinal, for crying out loud? And yet every day, the floor under the urinals at work is testimony that some guys just can't. I keep threatening to post a sign that says, "If you can't aim, don't shoot!"
On the other hand, I'm a stand-up kind of guy. I do aim and I don't miss.
Maybe this is just another form of penis envy.