Abstract: The present invention relates to a paper tissue, and in particular to facial tissue, and disposable handkerchiefs. Claimed and described is a paper tissue comprising at least two plies, characterized in that the paper tissue has a physiological surface smoothness parameter of less than 700 microns, preferably from 650 microns to 50 microns, more preferably from 650 microns to 300 microns and in combination has a caliper per ply of more than 0.09 mm, preferably from 0.09 mm to 0.5 mm, more preferably from 0.1 mm to 0.2 mm. In one preferred embodiment a three-ply tissue with embossed middle ply is provided. Further is a related process claimed and described.