An embossed sheet is composed of at least a first and a second ply of creped tissue having a basis weight between 12 and 30 g/m2 according to which the first ply has a first embossed pattern composed of a series of first aligned protrusions of frustoconical overall shape, the tops of which are oriented towards the inside of the sheet, and the second ply has a first and a second series of protrusions, the tops of which are oriented towards the inside of the sheet, the second series having a height greater than that of the first series of protrusions. The protrusions of the first ply and the highest protrusions of the second ply are nested inside one another, and the lowest protrusions of the second ply are arranged between the protrusions of the first ply so as to create empty spaces between the two plies and promote a rapid absorption of liquid.