Precautionary measure, whereby toilet paper is folded in such a way it covers the surface of the toilet water for the purpose of preventing inevitable splash back from a poo plop.
Other benefits of this practice include preventing the sound of splash down being heard by outsiders.
Steve: "Last time I went to the toilet the splash-back created left me wiping for days, it was so destructive Kathy heard it in the bedroom. Certainly didn't get lucky that night."
Me: "Two words - splash mat."
When you put down a layer of toilet paper before taking a shit.
X: do you put down a layer of toilet roll before you take a dump so that water doesn’t splash?
Y: what, splash matting, yeah!