The theory is that the position of the element on the card determines the degree of importance attached to it. For example, if a sword is being held up high such as in the knight of swords then for this knight power is held in high regard. As the sword is being held up over the knight's head then it also implies that power is being held even higher than rational thought.

For most cards the elements are not positioned in a particularly high or low position, however there are some including court cards where the position is important. I have listed a few examples below:

Five of Pentacles
In this card the figures are poor, homeless and out in the cold. To such individuals the basic necessities of life such as food, shelter and warmth far outweigh other needs such as emotional or spiritual fulfillment. Hence the pentacles are positioned high above the heads suggesting that even rational thought takes second place.

Nine of Pentacles
This lady lives in a comfortable environment and is emotionally and spiritually fulfilled. She has learned that wealth comes in many forms, hence to her the pentacles are lower in importance.

This represents being grounded and not singularly focussed on financial wealth.

Three of Cups
These ladies appear to be a group of friends celebrating, the cups are held up high. This suggests that they have attached a high degree of importance to mutual emotional support.

As the cups are being held above the heads this shows that emotional wellbeing is being given precedence over rational thought, very dangerous!

Ten of Cups
The cups here are very high in the sky. This shows the high level of emotional love and support to which the people aspire. In this card other aspects of life such as money, jobs and adventure are all of secondary importance.