Easily below. the handheld isn't big enough imo, even on the XL version to have it above Y-X-B-A. having the buttons lowered imo would be just wrong. now for the Wii U Pro Controller and the Wii U gamepad itself i have no problem with this. it's perfect imo for those to be above Y-X-B-A.
"OldSchoolGaming4Life" on YT/"90sRetroGaming" on mariokartwii.com