clutch pedal bushing - master cylinder nuts?

I am getting ready to replace my clutch pedal bushing. I have all the stuff needed. I just have one question. Why do I need to remove the master cylinder nuts? Here are some links to instructions on how to replace the bushing - http://www.4runners.org/writeups/clutchbush/index.html http://www.customtacos.com/tech/index.php?article=166 http://www.lieblweb.com/clutchbushing.html . All of them tells you to remove the master cylinder nuts. The clutch pedal is well below it. I am missing something here?

 

It tells you why in #3 of the second write up. These are removed to remove the entire clutch pedal assembly from under the dash so that you can easily remove the spring on a bench.
There are 3 bolts total, 2 on the engine side of the firewall at the master cylinder, and one inside. Pull the clip and the pin, then the whole thing comes out. The pedal itself is lower than the cylinder, yes. But where the whole thing attaches is up at the master cylinder. Easy repair, and so worth the time. I did all three bushings.