A device (10) for fabricating toilet seat covers from paper sheeting comprises three paper shearing and folding assemblies (16) positioned one over the other, each assembly including a drive roll (30), as well as two additional compression rolls (38, 42) which shear and fold the sheeting. Three layers of the sheeting are fed simultaneously through rotary cutting rolls (32, 34), and subsequently to the drive rolls associated with each of the assemblies. While one of the layers is fed to the bottom assembly drive roll (30c), a double layer of sheeting proceeds to the drive roll (30b) of the middle assembly. There the double layer of sheeting is separated, with one layer being fed to the drive roll (30a) of the top assembly, and other layer proceeding through the other compression rolls (38b, 42b) of the middle assembly. Completed covers exiting from the superimposed assemblies are collated and transferred by transport and collating belt (43) to a transversely adjustable ejection mechanism (20) where the covers are ejected from the device. In one embodiment, doubly folded covers are made by initially prefolding the sheeting by passing it over a doubling guide (60) and smoothing rolls (62) before feeding the folded sheeting to rotary cutting rolls and subsequently processing it through shearing and folding assemblies.