"Tall" gears and "short" gears are referring to the gear ratios. Tall (high) gears have LOWER numerical numbers such as 2.79, 2.90, 3.00, 3.25. Short (low) gears have HIGHER numerical numbers, such as 4.11, 4.30, 4.56, 4.88, 5.13, 5.36, etc. In simple terms, the numbers mean how many turns of the drive shaft to one turn of the rear wheel. If you are cruising down the freeway at 60 MPH with 3.00 gears, in a typical high gear with a 1:1 output ratio, it simply means that the drive shaft (engine) is spinning 3 times for every 1 rotation of your tire. If you had something like 4.88's, then your drive shaft (engine) would need to spin almost 5 times for every one rotation of the tire.
So think of it like this, ride a 10 speed bike. Take off in 1st gear. That's a low gear ratio. You can go from 0 - about 5 MPH in a split second, do wheelies, ride up hills, etc quite easily. Now try to do the same thing in a taller gear, like 6th or 7th. Now you can't take off the line very fast, you can't do a wheelie, and you'll fall on your face trying to ride up a hill. It takes much more leg power to "pull" that taller gear, just like taller gears in a car need engines with more power (TORQUE, not "horsepower"), to pull those taller gears. If you want to cruse down the highway on your 10 speed bike, can you leave it in 1st gear? No, because your legs can't go fast enough to keep up as the bike goes faster. Short (low) gears work the same way. They require less power, and accelerate from a dead stop much quicker than taller gears, but you can't cruise very fast down the road without running out of leg RPM. Well, if you plan on doing a lot of freeway driving, you don't want to choose a gear that's too low for your car because you'll be going down the freeway at too high of an RPM.
Rear end gears (2.79’s, 3.00’s, 3.25's, etc) are great for freeway driving, bit not good for 0-60 MPH or accelerating from a dead stop. Shorter gears (higher numbers) are much better suited for accelerating, such as 3.55, 3.73, 3.91’s, 4.11’s etc. Always remember, for very “give” there is a “take”. If you take lower gears to accelerate quickly from 0-60, you will give top-end speed.