A process for making two-ply nested paper towels utilizing matched steel engraved rolls, each steel roll having male and female elements spaced apart by a neutral zone, wherein nesting and ply attachment are achieved by partially conforming each of two plied to the steel rolls, applying adhesive to the raised portions of at least one of the partially conformed plies, and partially engaging the two steel rolls such that the raised portions of one ply contact the depressions of the other ply.
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