Poke a small hole in your soil 1/2-1 inch in the soil, carefully place the seed in the hole, but dont aplly pressure just drop it in there, doing your best to get the taproot facing down, If its not facing perfectly down, thats ok leave it, But try your best. Good luck
Ahhh the good ole days... I remember when I wasnt sure which way was down/up... cant tell ya how many I planted where they ended up twistin' up due to being upside down...haha
Even more fail proof - don´t mess with useless paper towels that cause this sort of confusion. Just put the seed into warm moist compost, it will do what nature intended.
The shell of the seed covers what will become the first leaves. The root will push the seed out of the ground, the shell will fall off, and you will see the first leaves, called the cotelydons. These leaves will be round, won't look like MJ at all, but very soon after you will see the first "true leaves" which will be pointed like you expect MJ to be.