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 4, 2011
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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!
by HungBoi May 18, 2021
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