This invention relates to a sheet comprising at least a first ply P1 and a second ply P2 superimposed on one another and made of absorbent paper, such as tissue paper, each ply having a grammage of between 10 and 40 g/m2, the first ply presenting on its outer side cavities formed by embossing, corresponding to protuberances on its other side adjacent to the second ply. The sheet is characterized in that the first ply P1 comprises first zones A1 forming cells with first cavities (12), the cells being surrounded by second zones A2 with second cavities (18), the first zones A1 being in relief on the outer side in relation to the second zones A2 with a level difference NA, the first zones A1 presenting a contour D with a marking line. The invention also relates to the embossing device permitting such a sheet product to be obtained. The product of the invention is applicable to the manufacture of paper for sanitary or household use.