Abstract: A method of forming perforating rule and blades of the type used in business form machines and other paper processing machines to apply perforations to business forms or various other paper products wherein an impression roll having hardened impression teeth spaced equally about an outer circumferential surface thereof is pressed into contact with a blade or rule such that the hardened teeth bite into a sharpened edge of the blade or rule forming equally spaced perforating teeth therealong. The resulting product of the process is a perforating rule or blade having tapered perforating teeth equally spaced with gaps therebetween wherein a pillow of displaced material is formed at the base of the gaps being structured and configured to resist residue buildup while facilitating ease of stripping of the rule or blade from the perforated forms.