The compound sheet made of absorbent paper consists of at least two crepe paper sheets with a specific weight between 12 and 30 g/m2. At least one sheet includes a first embossing pattern with bosses pointing inward the compound sheet and having a height of between 0.5 and 2.5 mm, a density of between 3 and 20 bosses per cm2 and covering 5 to 60% of the surface. The compound sheet is characterized in that the embossed sheet comprises a second embossing pattern with bosses 0.1 to 0.30 mm high.
