I'm a firm believer in toilet paper as a toy. I think playing with toilet paper qualifies as "open-ended" play, it promotes fine and gross motor skills, and it improves cause and effect reasoning. Most of all, it lets me brush my teeth and stuff. So not only do I allow it, I encourage it. Same with throwing food over the edge of the high chair. That is science in the making, people. Plus, it ingratiates the children to the dog's good graces. Childhood is supposed to be messy. I'm over it.