Opinion maybe, but it certainly is the standard norm in portraits, pretty much first rule. Said to look more natural because we are used to the sun being high overhead. It is a little less flat, makes shadow gradients under chin, etc. Main thing, it puts the nose shadow lower, somewhat more under the nose instead of out beside the nose (we are not used to that.
) Where this nose shadow is distinguishes the standard styles of lighting, like Rembrandt, Paramount, etc. It is why the light stands are 8 to 12 feet tall.
30 to 45 degrees higher than head is a good start.
Start watching the gradient shadows in all the pictures you see, at least the planned shots considered to be photography (esp old movies closeups, promo pictures of the actors, magazines, advertisements, etc.). Ponder where the lights were.