If you would like to wallow in the subject you can take the laptop into the loo and have a good read <A target="_blank" HREF=http://www.southwindssailing.com/articles/0206/heads.html>HERE</A>.
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For those of you who are not familiar with the origin of the word, the "head" was the place in the bow of the old sailing ships where sailors could sit to relieve themselves. It consisted of a group of boards used to support the bowsprit, called headboards. The sailors would sit between those boards and the place became known as the head.
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Maybe Hayden should have some angle on the topic............
<font color=blue>Ignore all other answers Pauline. The reason is easily seen if you lay under a pane of glass and watch someone have a Poo. It looks like a little brown head coming out. </font color=blue>
<font color=blue> In my pursuit of knowledge of all things nautical it behoves me to take on many unpleasant tasks. Accordingly I had to ask Pheran to sit under Syd for this experiment, unfortunately Pherand didn't quite understand my instructions and instead of holding the glass over his face he placed it under his head. However a quick 10 minutes with a pressure washer cleaned him up enough to send him home.