Abstract: A paper product has a first sheet with a pattern of spaced openings permitting separation into sections and a second sheet releasably attached to the first sheet with a pattern of continuous curvilinear openings dividing the sheet into sections and being aligned with the openings of the first sheet. A die sheet for a die for cutting material includes a die sheet surface with a die pattern extending outwardly from the die sheet surface. The die pattern has slitting sections providing curvilinear, continuous openings through a second sheet of the material and spaced perforating sections extending above the slitting sections providing a pattern of spaced openings in the first sheet adjacent to the openings through the second sheet. A first method of constructing a die sheet includes covering a die surface with a first, spaced pattern of a first photo-resist material and then covering the first pattern with a second, continuous pattern of a second photo-resist material.