a. a generally rectangular shaped individual sheet of paper which is suitable for flushing into a toilet after use and having a die cut line shaped as an oval that divides the paper sheet into a central elongated ovally shaped portion and an outer seat covering portion;

b. the central elongated ovally shaped portion having an oval area remote from a distal section by which it is attached to the paper sheet having a pair of spaced apart finger holes and a discrete arcuate perforation consisting of three discrete sections transversely extending through the oval area and symmetrically located along an imaginary longitudinal centerline of the oval area, the pair of spaced apart finger holes and the discrete arcuate perforation positioned at a location so that the finger holes and arcuate perforation are not connected to the die cut line and do not touch the die cut line, the imaginary longitudinal centerline is further aligned with a longitudinal centerline of the paper sheet, wherein the finger holes are not fully cut in a 360 degree circle but have a portion that is retained onto the central portion of the paper sheet, the finger holes being positioned closer to an end of the oval area than said arcuate perforation to thereby form a smiley face; and

c. through use of a respective one or two fingers of a hand, the finger is respectively inserted into a respective one of the finger holes and used to tear the oval area along the die-cut line to efficiently separate the oval area from the remainder of the sheet, so that when the covering portion is placed over a toilet seat, the elongated oval area hangs down into a toilet bowl and remains connected to the covering section by its distal section, and the presence of the arcuate perforation enables the toilet seat cover sheet to be more rapidly flushed down the toilet bowl because water flows through the perforation during flushing.