A process for making an embossed web includes providing a precursor web a first forming structure having a plurality of discrete first forming elements and a first pressure source and applying pressure between the first pressure source and the first forming structure to force the precursor web to conform to the first forming elements of to form a first embossed web having a plurality of first discrete extended elements. The first embossed web is then provided between a second forming structure having a plurality of discrete second forming elements and a second pressure source and pressure is applied between the second pressure source and the second forming structure to force the first embossed web to conform to the second forming elements to form a second embossed web having a plurality of second discrete extended elements. The resulting embossed web has a plurality of first and second discrete extended elements.