Abstract: The process for making a cellular surface covering having a multi-level embossed decorative wear surface by applying to a porous substrate a plurality of thermoplastic resinous inks developed from thermoplastic binders having different molecular weights and therefore different melt viscosities, the inks and substrate comprising a composite structure which also includes a blowing agent. The blowing agent may be either in the substrate or in the inks applied thereto. Upon final heating to fuse and foam all the resinous material of this structure, the metal viscosity differences of the resins in the inks provide varying degrees of physical resistance to expansion of the total system in the inked areas, thus producing multi-level design areas on the final product.