This option enables you to specify where the toolbar should be located. This option can be set to "top" or "bottom". The default value is set to "bottom". This option can only be used when theme is set to advanced and when the theme_advanced_layout_manager option is set to the default value of "SimpleLayout".
Example of usage of the theme_advanced_toolbar_location option:
tinyMCE.init({
...
theme_advanced_toolbar_location : "top"
});