gift wrapping the toilet seat
The act of carefully covering a toilet seat in a public bathroom with toilet paper or other protective paper so that your skin doesn't make contact with the toilet seat (and catching who knows what?)
Jimmy: Hurry dad! I gotta goooooo!
Dad: One moment Jimmy. I'm almost done gift wrapping the toilet seat. Then I'll let you sit on it. I don't want to think about who sat on this toilet seat before you!
Dad: One moment Jimmy. I'm almost done gift wrapping the toilet seat. Then I'll let you sit on it. I don't want to think about who sat on this toilet seat before you!