05-06-2011, 06:52 PM
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This is actaully a super hard question! I've never really thought about it before but I'll give it a go :)
When you're riding you want a straight line from shoulder, to hip, to heel. This creates a low centre of balance. This gives you maximum security in the saddle thus creating better chances of staying on if things go bad. If your heels are up, usually you are gripping with your knees. This means you are not secure in the saddle (especaily over fences this is noticable). To compensate for the lack of security in your leg, your shoulders/upper body come forward to try to balance yourself.
Basically, it not only looks nice, but also makes you a more secure, therefore more effective rider. :)