Abstract: A sanitary toilet seat in varying shapes for use with varying shapes of toilet bowls having an upper rim and a pair of flanges extending upwardly from the upper rim at a rear area of the toilet includes a cardboard base having a seat portion and a connection portion. A plurality of water resistant feet extend from a lower side of the seat portion for contacting the upper rim. A plurality of impermeable, flushable, biodegradable sheets are stacked atop one another to form a pile with upper and lower ends, the pile upper end being wider than the pile lower end. Each sheet includes a tab accessible to peel the sheet from the pile. Adhesive is coupled to each sheet lower side but not to the tabs. Each upper sheet includes a coating such that the adhesive separates cleanly from the sheet upper sides.