There are lots of people mentioned about using Inkjet Glossy Paper to do Toner Transfer. It can be done. But it is not easy to remove it after ironing. You have soak the PCB in hot water for more than ten minutes. It is quite time consuming. If you cannot remove the coating completely. It cannot be etched.
I have tried to use Konica Minolta Photo Quailty Matte Paper. Then design your own circuit and print it on the Matte Paper. Remember, before printing it. You need to mirror board. Otherwise, the circuit will be inversed.
Step 1: Start to Iron It.
Face the Toner Side of Matte Paper towards to the Copper Side. Turn On your Iron. Unlike the Glossy Paper, you have to turn to maximum temperature. You don't need it this time. I turn the iron to medium temperature (becoz the paper is not very thick.. Heat is easy to Transfer to Copper and Toner). Firstly, Iron the side of PCB. After 30 seconds, you will find the Matte Paper will stick to Copper firmly. It means it is successful. Then Iron the whole PCB. Depends on the Size of PCB, I use around 2minutes for this Copper Board (Around 3cm x 4cm).
If some area cannot stick, it means your copper board is not clean enough. Remove the Paper and Use Acetone and Sand Paper to Clean it.