The "Lazy Man Toilet Seat" is the toilet chair that Homer invented in The Wizard of Evergreen Terrace.
the chair was invented by Homer as a way of going to the toilet while watching TV instead of going upstairs to use the toilet there (homer describes it "as the hardest thing in the world.") while most of the family view this invention (and most of his other ones in that episode) as "awful" bart seems to like the chair and uses it at the end of act 2.
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