Page "Toilet paper" Paragraph 20

Quality is usually determined by the number of plies ( stacked sheets ), coarseness, and durability.

Low grade institutional toilet paper is typically of the lowest grade of paper, has only one or two plies, is very coarse and sometimes contains small amounts of embedded unbleached / unpulped paper.

Mid-grade two ply is somewhat textured to provide some softness and is somewhat stronger.

Premium toilet paper may have lotion and wax and has two to four plies of very finely pulped paper.

If it is marketed as " luxury ", it may be quilted or rippled ( embossed ), perfumed, colored or patterned, medicated ( with anti-bacterial chemicals ), or treated with aloe or other perfumes.