Generally, when looking at a vertical representation of horizontal space, we think of the top as further away from the viewer, and the bottom as closest (think the graphics on your stove letting you know which know goes to which burner… the back burners are the top ones, and the fronts are the bottom.

The only reason to have the faucet appear as closer and ypur hands as farther away is to intentionally make it loom dirty…

…Unless this graphic is telling you to stand on the far side of the basin and wash someone else’s hands for them.