The best way to think of it is that the focal length of the lens is (let's say) 150mm which is approximatey 6". The distance from the camera sitting on the tripod to the ground is approximately 5 feet. Think of the little bitty triangle consicting of the short side equal to 6" (of .5 feet), and the long side of 5 feet. It's just a tiny little angle to make this long, narrow triangle. For a 12" lens, it's twice as "fat" but still only a tiny little angle to make the triangle.
It's really seldom needed -- just stop down to f:32-64, and you may never need to lilt the lens at all.
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