In search of the ideal element for my GCF, I found a paper towel that is very interesting. Viva, by kleenex, is a single ply, non-fluted paper towel very similar to a roll of paper towels...will try them the next go around. I discovered them because they were in a restroom I visited this weekend...not like I was intending to find them, but hey... Unlike a typical paper towels with the imbossing that adds space between layers, these are a simply a single flat sheet. I bet this would work as good as tp...even the oe GCF elements are imbossed paper towels.