Abstract: The invention concerns a method for making a sheet of paper comprising at least two crimped cotton-wool-like cellulose plies (20, 40). It consists in: unwinding a first ply (20) in the form of a strip from a reel, embossing it on an embossing unit (10, 12) and forming protuberances at its surface, unwinding a second ply (40) in the form of a strip from a reel, guiding it downstream of the embossing unit (10, 12), superposing the two strips, with their protuberances facing inwards, and in applying a linking means (14, 16) so as to make the two strips integral with each other. Said method is characterised in that immediately upstream of said linking means (14, 16), a tension regulating means (18) is applied in the machine direction on one of the strips, such that the two strips have the same clastic deformation in the machine direction when the linking means is applied. The invention also concerns a product obtained by said method.