My toilet roll system would have three values of trade
1. Value rolls - scratchy though and not too comfortable
2. Normal rolls - softer but maybe only 2 ply still
3. Luxury rolls - really soft and 3 ply... obviously if it was quilted it would add value too
Sheets could be used for lower value item

so sheets would be like coins and rolls like notes... problems solved!
They could also be used to wipe the fan clean!!!