The term 'Toilet Paper Layers' refers to the number of plies in a roll of toilet paper. A ply is a single layer of tissue paper, and the number of plies in a roll of toilet paper can range from one to six. Toilet paper with more plies is generally thicker and more absorbent than toilet paper with fewer plies. The crossword solution for this term is 'PLIES', which is a five-letter word meaning layers or sheets of paper.