The Lazy Man Toilet Seat is the toilet chair that Homer invented.
Homer conceived of the chair as a way of going to the toilet while watching TV instead of having to go upstairs to use the toilet there, which Homer described as "the hardest thing in the world." While most of the family viewed this invention (and most of Homer's other ones) as "awful," Bart liked the chair. He was about to use it ("Gangway! Gotta poop!") when Marge stopped him, saying that she didn't want him going to the bathroom in the living room.