In "People, Ritual, Architecture", Andreas Dornbracht states,
"The consideration of personal rituals is fundamental to achieving this aim [the shift from 'bathroom user' to 'bathroom occupier']. Because rituals, that is to say highly conscious actions at an ideal level, increase the value of matter, so that everyday things suddenly attain significance." P. 23
Taken from Hebel & Stollmann's Bathroom Unplugged.
This book has been requested back by Massey, but as it has been rather useful and I keep on finding more juicy information in it I will get it again.