This cracks me up in so many ways :)
It's also a little embarrassing to answer, especially as I've wondered for many years if women actually secretly eat toilet paper, judging by the amount used when they're in my house and the recent shortages...
The thing is, when all goes according to plan, a single sheet is all that's required to dab a tiny drip.
After a few years of practice, a deft, controlled downwards flick can even ensure that any remnants end up exactly where intended and no need for even a single sheet.
The problems occur occasionally when a chap's bits don't quite behave the same way as would, say, a hose pipe. They can be a bit less predictable, especially at the start and end of flow.
On occasion, it's not uncommon for the pee to start at a random angle to the one you're pointing. This is very annoying and probably has a lot to do with fluid dynamics and surface tension but usually only lasts a second or so and rapid redirection of the nozzle will minimise any misdirected pee. Still, it does require a quick wipe-round to clear up any mess. This does use an amount of paper commensurate with the spillage.
The second and even more annoying situation is when you think you're coming to the end of flow, your muscles switch the "tap" off but your kidneys decide there's a bit more to get rid of. This does not come out as a predictable jet (see hose pipe above) but more of a dribble. Unable to provide sufficient flow to keep the nozzle fully open, fluid dynamics and surface tension again take over and can turn any predictable nozzle into a completely unpredictable sprinkler. The kidneys also seem to have an "over-ride" function which prevents the normal "off" function from working. Sometimes they seem to hate you by finishing the flow and then starting again a couple of seconds later, just as you're finishing up.
You probably thought being a bloke was easy. Point and shoot. If only. It takes years of practice and still your body has a laugh at your expense.