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base layer 

The layer of toilet paper placed floating in the toilet on the water before deification, as to not splash any water on one's butt cheeks
I just threw down my base layer so I'm not soaked after this dump.
base layer by rcp72 April 27, 2009

Base Layer 

(Used in public washrooms) The layer of toilet paper placed in the toilet so no one can hear the plop of your poop.
Man, I had to do a double base layer just in case for that one!