A laminate with a fibrous nonwoven web first layer (20) bonded to a second layer (40) by way of a plurality of first layer embossments is disclosed. The first layer (20) further includes a plurality of apertures and an air gap between the first layer (20) and second layer (40). The laminate is well-suited for a wide variety of uses and in particular as a top sheet or liner material for absorbent articles such as, for example, diapers, training pants, feminine hygiene products, incontinence devices and wipes. Also disclosed is a process for forming such a laminate.