It's important to note that "sirloin" can refer to different cuts:
* Top sirloin: This is the most tender and flavorful cut, coming from the upper part of the short loin.
* Bottom sirloin: This cut is less tender and flavorful than top sirloin, as it comes from the lower part of the short loin.
* Sirloin tip: This cut is even less tender and flavorful, and it comes from the tail end of the short loin.
So, while all sirloin steaks come from the loin, their specific location and tenderness can vary depending on the cut.