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Sheets found in bathroom, matter on linen dry (6,6)

Ross

I believe the answer is:

toilet tissue

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'sheets found' is the definition.
I can't tell whether this defines the answer.

'in bathroom matter on linen dry' is the wordplay.
'in bathroom matter' becomes 'issue' (I can't explain this - if you can you should believe this answer much more).
'on' is a charade indicator (letters next to each other).
'linen' becomes 'toile' (I've seen this in another clue).
'dry' becomes 'tt' (abbreviation for teetotal).
'toile'+'tt'='toilett'
'issue' after 'toilett' is 'TOILET TISSUE'.

Can you help me to learn more?

(Another definition for toilet tissue that I've seen is " Lavatory paper".)

I've seen this clue in The Guardian.
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