The present invention provides a process for embossing a web substrate. The process comprises the steps of: (a) juxtaposing a first pattern roll in an axially parallel relationship with a second pattern roll forming a first nip; (b) providing the first pattern roll with first pluralities of raised elements and recesses comprising a first embossing pattern; (c) providing the second pattern roll with second pluralities of raised elements and recesses comprising a second embossing pattern; (d) contacting the web substrate at the first nip; (e) embossing the web substrate; (f) juxtaposing the first pattern roll in an axially parallel relationship with a third pattern roll to form a second nip; (g) providing the third pattern roll with third pluralities of raised elements and recesses comprising a third embossing pattern; (h) after step (e), contacting the embossed web substrate at the second nip; and, (i) further embossing the embossed web substrate at the second nip.