4.9.2.5 Stack Pointer
The stack is mainly used for storing temporary data, for storing local variables and for storing return addresses after interrupts and subroutine calls. The stack pointer register always points to the top of the stack. Note that the stack is implemented as growing from higher memory locations to lower memory locations. This implies that a stack PUSH command decreases the stack pointer.
The stack pointer points to the data SRAM stack area where the subroutine and interrupt stacks are located. This stack space in the data SRAM must be defined by the program before any subroutine calls are executed or interrupts are enabled. The stack pointer must be set to point above 0x0200, preferably RAMEND. The stack pointer is decremented by one when data is pushed onto the stack with the PUSH instruction, and it is decremented by two when the return address is pushed onto the stack with a subroutine call or interrupt. The stack pointer is incremented by one when data is popped from the stack with the POP instruction, and it is incremented by two when data is popped from the stack with return from subroutine RET or return from interrupt RETI.
The AVR stack pointer is implemented as two 8-bit registers in the I/O space. The number of bits actually used is implementation-dependent. Note that the data space in some implementations of the AVR architecture is so small that only SPL is needed. In this case, the SPH register is not physically implemented.