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Since the only thing that resembles any living thing about them is excretion of brown shit out of one end, the open part is clearly the ass. Which makes the small part the head. But it clearly makes more sense to eat it upside down from the ass toward the head, to avoid squirting shit out elsewhere.
Also I love Lucky Star. Shit's awesome. Easy to marathon without any desire to pause it out of frustration or annoyance, enjoyable characters.