According to the search results, the softest toilet paper is Quilted Northern – Ultra Plush. It is described as having a delicate silky touch and is best suited for those who wipe with a lighter touch. Silk’n Soft, which is made from bamboo, is also surprisingly soft for how hardy it is. However, its perforation was tougher than the rest. It is worth noting that some brands of recycled toilet papers can be just as soft as regular toilet paper due to technological advances. Seventh Generation Natural Bathroom Tissue is an example of a recycled toilet paper that performed better in softness than expected. In terms of testing, the Good Housekeeping Institute Textiles Lab has tested more than 30 different types of toilet paper for softness, absorbency, dissolvability, dry strength, and wet strength. They outsourced testing to NCSU to scientifically measure softness using their EmTec Tissue Softness Analyzer to evaluate and rate each sample of toilet paper for Hand Feel Factor. The Wirecutter also tested 36 varieties of toilet paper and concluded that Amazon’s Presto! Ultra-Soft Toilet Paper is soft and serviceable, especially for the price.