In a way, persistent laziness is an act of rebellion. In a world where so many idolize the grind even after the quiet quitting phenomenon, lying down and only getting up for bathroom breaks feels like an F you to some of the more annoying parts of society.
If we're being perfectly honest, we can't always explain being lazy as a good thing. Physical activity is important, and those chores aren't going to do themselves.
Nonetheless, it also has to be acknowledged that everybody needs their downtime — some more than others. I can take an educated guess that those kinds of people are probably scrolling on their phones right now, therefore being the perfect captive audience for memes that celebrate the joys of relaxing.
Doing nothing of importance can be one of the best feelings in the world. Memes know that better than anything else, so it makes sense that it's a topic that they enjoy.