That’s right, Trees! Toilet paper is generally made from new or "virgin" paper, using a combination of softwood and hardwood trees. Softwood trees such as Southern pines and Douglas firs have long fibers that wrap around each other; this gives paper strength. Hardwood trees like gum, maple, and oak have shorter fibers that make a softer paper. Toilet paper is generally a combination of approximately 70% hardwood and 30% softwood.