Abstract: A multi-layered product having an embossed interior layer is disclosed along with a method of making the product. The multi-layered product has a first layer with an interior surface, a second layer with an interior surface, and a third layer sandwiched between the first and second layers. The third layer has a first surface and a second surface, and has a thickness there between. The third layer is embossed into a waffle pattern having a plurality of protrusions and a plurality of recesses. Each of the plurality of protrusions and recesses is adjacently aligned and horizontally offset from one another. The plurality of protrusions form a horizontal plane, at the first surface, which is positioned above a horizontal plane formed by the plurality of recesses, at the first surface. The product also has an adhesive which secures the three layers together.