From Wiki:
http://en.wikipedia.org/wiki/Stellar_aberration
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“A special case of annual aberration is the nearly constant deflection of the Sun from its true position by k towards the west (as viewed from Earth), opposite to the apparent motion of the Sun along the ecliptic. This constant deflection is often erroneously explained as due to the motion of the Earth during the 8.3 minutes that it takes light to travel from the Sun to Earth: this is a valid explanation provided it is given in the Earth’s reference frame, whereas in the Sun’s reference frame the same phenomenon must be described as aberration of light. Hence it is not a coincidence that the angle of annual aberration be equal to the path swept by the Sun along the ecliptic in the time it takes for light to travel from it to the Earth (8.316746 minutes divided by one sidereal year (365.25636 days) is 20.49265”, very close to k). Similarly, one could explain the Sun’s apparent motion over the background of fixed stars as a (very large) parallax effect.”