This invention relates to a sheet of paper made up of at least two plies of creped tissue paper, an upper ply and a lower ply, each of a surface measure ranging from 10 to 40 g/m2, the upper ply being embossed and provided with first protuberances. It is characterized in that such first protuberances are divided into rows which between them delimit cells of an area ranging from 1 to 20 cm2, the upper ply being longer in the direction of advance than the lower ply by at least 0.6% and joined to it by the apex of the first protuberances so that cushions are formed inside the cells.