Originally Posted by FaaipDeOiad
In my experience, other than the timing issue, the two things people find most confusing about the offside rule are that it's the second-last defender, not the last, and that you also can't be offside if you're behind the ball. Essentially meaning that if the goalkeeper moves out, one defender being ahead of the offending player doesn't prevent it being offside, and that any pass going backwards won't lead to an offside call.
Aye does catch some out. Its the second to last man, the keeper 9/10 times being the last man, unless his name is Higuita (ah, Italia 90 memories)