I'm sure that if you asked any of my Goth readers what it is about cemeteries that particularly appeals to them, you would probably receive a wide-ranging variety of answers, and I'm sure there'd be a fair handful who'd say "Cemeteries? What? We're not all death-obsessed freaks, y'know..." and glare at you.
However, on the whole Goths do love cemeteries - that stereotype exists for a reason. The question is: why?
Graveyards are peaceful and serene; and by and large people tend to stay away from them. The subject of death, for the mainstream, is taboo, which makes the resting place of the dead somewhere to be feared. Whereas Goths, as I have previously mentioned, are more appreciative of the beauty that can be found in dark or even frightening things. Death is not something that is hoped for or courted, but it is a fact of life, and as such has a beauty of its own. Non-Goths may find it uncomfortable to appreciate the beauty of a cemetery, but the ornate statues and crumbling gravestones are beautiful nonetheless.
In addition, I suspect that more than a few Goths identify themselves as tapophiles. Tapophilia is defined as having a passion for and enjoyment of cemeteries, and may involve collecting interesting epitaphs, taking gravestone rubbings (which, incidentally, is something I have been doing since approximately age five), and cemetery-related photography and art.
It has been known for groups of Goths to picnic at the cemetery on a sunny afternoon, tidying up behind themselves and leaving no trace that they were ever there. In fact, not only does The Goth Bible by Nancy Kilpatrick give detailed instructions on how to organise a cemetery picnic, but to celebrate the launch of Jillian Venters's Gothic Charm School book, a huge cemetery tea party was held, which even found its way into the New York Post.
Interestingly, spending time picnicking in cemeteries was common in the Victorian era; families would spend Sunday afternoons eating beside the graves of their dead or sitting on their own pre-paid plots. It could be said that Goths have taken this a step or so further - there are many who would consider a moonlit trip to the cemetery to be a very romantic date.
Listening to: Seven Times - STandART (click song title to download on Last.fm)