Source: Wikipedia I can think of the following 5 reasons that make toilet paper (henceforth TP) soft: 1) Fibers. The type of fibers makes a big difference to the softness of TP. Some manufacturers use paper made of "virgin" (new) wood fibers to make their TP, whereas other manufactures use recycled paper to do the same. read more
Paper is made from wood, which contains a complex polymer called lignin. read more
Americans like their toilet tissue soft: exotic confections that are silken, thick and hot-air-fluffed. The national obsession with soft paper has driven the growth of brands like Cottonelle Ultra, Quilted Northern Ultra and Charmin Ultra - which in 2008 alone increased its sales by 40 percent in some markets, according to Information Resources, a marketing research firm. read more
During the drying process, the toilet paper sheet is adhered to one large steel cylinder to dry and is then scraped (or “creped” off) by a metal blade. “Creping” imparts flexibility and stretch into the sheet, while lowering the strength and density, resulting in soft tissue products. read more