Toilette paper muffles the sound of voices and therefore may provide you the illusion of protection. It offers ZERO protection from gunfire. Same with cotton balls. .
Actually, tissue paper and cotton balls stuff in the ears do offer some hearing protection, but it is very poor. They are good for about 7 db nrr.
"If you look through your scope and see your shoe, aim higher."
-- said to me by my 11 year old daughter before going out for hogs 8/13/2011