Abstract: A rigid embossing roll having an embossing surface containing at least one embossing line element. An elastomeric covered roll opposing the rigid embossing roll and the at least one embossing line element comprising a top having a first edge, a second edge opposing the first edge, and a width, A, measured between the first and the second edge. A step located adjacent to either the first or the second edge, the step having a riser and a landing. The landing having a width, B, measured between the riser and a sidewall of the embossing line element and the riser having a vertical height, C, measured along an axis orthogonal to a base of the embossing line element between the landing and the top. Finally, A is between about 0.010 inch to about 0.10 inch, B is between about 0.010 inch to about 0.10 inch, C is between about 0.0025 inch to about 0.015 inch; a ratio C/B is between about 0.25 to about 1.5; and a ratio of A/B is between about 0.1 to about 10.0.