I usually use a round for a splitting table. I had in the past used one that was cut to the length I want my firewood to be, about 16". But, the last time I used one at least 24" long and I think I like it better. I am 6' 5" so the 24" round comes up to about my knee. Thus when I place a 16" round on top, the splitting edge is about 3.5 feet above the ground. I can't say I've concluded anything about the splitting being easier on the taller round, but I think it could provide a more powerful strike and be safer. I think the 3.5' above ground point is closer to the "Horizontal" in my splitting arc, thus less likely to send the axe heading toward my foot if the hit is badly placed. Also if the split is lower, the arc is past the horizontal and I suspect losing velocity and starting to move in a direction toward my feet.