Reading the previous page in this thread, a lot of people seem to not understand the reasoning behind putting punch on top of kick, they think it's illogical because all other fighting games do the reverse, which makes sense because hands are higher than feet on a human body, right? Well I think this is worth explaining, so here we go:
The main idea is that the attacks are laid out in order of strength, in a sideways L configuration. If we draw arrows between the links, we get something like this:
If we were to swap P and K, it would no longer make sense because it would mess up the links.
But why this particular L shape you ask? Why didn't they make a shape where P could actually be higher than K? There's also a pretty good reason for that! See, the way most button layouts are (such as the Viewlix layout which is commonly used), the buttons are slightly angled, which makes the L shape a bit deformed like this:
If you've ever seen a Neo Geo arcade layout, you may recognize this. Basically, Guilty Gear secretly uses a Neo Geo layout.