The present invention relates to a multi-ply sheet including a first ply (12) and a second ply (14) each made of tissue paper and each exhibiting a specific surface weight between 12 and 35 g/m.sup.2, the first ply including a first embossing pattern which is imprinted in first zones (16) and which has first protrusions (18) projecting from the inner surface of the first ply and corresponding to alveoles on the outer surface that constitute in particular first arrays, at least part of the protrusions' tops (19) being linked to the opposite inner surface of the second ply (14). This sheet is characterized in that the first ply (12) includes a second embossing pattern constituted by second protrusions (38) projecting from the first ply's inner surface and of which the height relative to the first protrusions is shallower, the density with respect to area of the second protrusions being greater and at least part of their tops being situated in the same plane as the tops of the first protrusions and at least part of the first ply's second protrusions' tops being linked to the inner surface of the second ply.