An embossing system (20) is provided for embossing and perforating a web having a first embossing roll (22) having embossing elements (34) and a second embossing roll (22) having embossing elements (34), wherein at least a portion of the embossing elements of the first and second embossing rolls are substantially oriented in the cross-machine direction. The embossing roll may be crowned, may have alignment means, and may be provided with precision gearing.