There’s a certain comfort in the toilet seat cover, the tissue-thin layer of grace between your bare behind and a piece of cold, dirty plastic. But what happens if you forgo the cover, boldly plopping down on a surface crawling with who knows what? Probably nothing, according to public health experts. Seat covers do not stop germs, and you’re not likely to catch an infection from a toilet, anyway. And covering the seat with toilet paper may even make things worse. Placing pieces of toilet paper around the seat as an impromptu cover only increases the surface area for germs to multiply on making it considerably less hygienic.
http://www.wtsp.com/news/health/putting-paper-on-toilet-seat-may-be-worse/423822916