a first embossing assembly for forming a first embossed pattern to a first web product;

a second embossing assembly for forming a second embossed pattern to a second web product; and

at least one intermediate embossing assembly for forming an intermediate embossed pattern to at least one intermediate web product;

wherein the first embossing assembly includes:

a first rubber embossing roller, and

a first steel embossing roller disposed adjacent to the first rubber embossing roller; and

wherein the first web product is conveyed along a first feeding path to reach and pass between the first rubber embossing roller and the first steel embossing roller, in order to have the first web product formed with the first embossed pattern;

wherein the second embossing assembly includes:

a lapping roller disposed adjacent to the first steel embossing roller of the first embossing assembly and operable to lap the at least one intermediate web product that has the intermediate embossed pattern formed thereon and the first web product that has the first embossed pattern formed thereon to form a lapped web product, wherein the at least one intermediate web product having the intermediate embossed pattern and the first web product having the first embossed pattern jointly pass between the lapping roller and the first steel embossing roller to have the first web product and the at least one intermediate web product lapped together to form the lapped web product;

a glue applying device disposed adjacent to the first embossing assembly to apply glue on one surface of the lapped web product; and

a laminating roller disposed adjacent to the first steel embossing roller for laminating, subsequent to the glue is applied on the lapped web product by the applying device, the lapped web product that is applied with the glue and the second web product that is formed with the second embossed pattern together to be fed out along an out-feeding path, wherein the laminating roller is disposed adjacent to the first steel embossing roller to allow the lapped web product having the intermediate embossed pattern and the second web product having the second embossed pattern to pass between the laminating roller and the first steel embossing roller to be laminated together and subsequently fed out along the out-feeding path,

wherein the first feeding path is set at an upper position relative to the first rubber embossing roller, so that the first web product is conveyed over an upper side of the first rubber embossing roller to reach and pass between the first rubber embossing roller and the first steel embossing roller, and

wherein the second feeding path is set at a lower position relative to the second rubber embossing roller, so that the second web product is conveyed over a lower side of the second rubber embossing roller to reach and pass between the second rubber embossing roller and the second steel embossing roller;

wherein the at least one intermediate embossing assembly includes:

an intermediate rubber embossing roller, and

an intermediate steel embossing roller adjacent to the intermediate rubber embossing roller;

wherein the at least one intermediate web product is conveyed along an intermediate feeding path to reach and pass between the intermediate rubber embossing roller and the intermediate steel embossing roller, in order to form the intermediate embossed pattern on the at least one intermediate web product, and