The sheet including at least a first and a second ply of tissue paper exhibiting a specific surface weight of between 10 and 40 g/m2 and being embossed and assembled in a way that the protrusions defining the embossing patterns point to the inside of the sheet and subtend cavities between them is characterized in that the first ply (F1) is fitted with first frustoconical protrusions (100′) of which each top surface is between 0.3 and 4 mm2, the second ply (F2) includes second protrusions (200′) configured to be facing the first protrusions in such a manner that the first protrusions are precluded from being inserted between the second protrusions.