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1.
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."
by Helping the average Joe September 04, 2011
 
2.
The act of lining the toilet bowl with tissue paper in order to prevent rusty water being returned to sender from poo touchdown
"Christ Dave, just had a shit & i forgot the splashmat .... got major splashback from that dump"
by dgh938peg April 14, 2010