If you take the stair down from the ground floor, the second floor you see is the basement top level. Do you call that the second floor then? Is the order of floors decided by the first guy that walked into the building with floor numbers (after they forgot the 0 sign ofc). Does the floor numbering for each building depend on whether they wanted to start upwards or downwards that day?
Your 'first floor you see' way of thinking only holds up for the ground floor. Meanwhile just pure rational (mathematical even) +/- X from ground floor is logic all the way around