A paper towel and a method for manufacturing the paper towel are provided. The first embossed layer and the second embossed layer are combined through the rollers and applied with the bonding agent, and the first embossed layer and the second embossed layer, which are nested with each other by squeezing and applied with the bonding agent, are bonded to the third embossed layer. A part of the low protrusions of the first embossed layer are supported by the protrusions of the second embossed layer, and a part of the low protrusions of the first embossed layer are supported by the flat surfaces between the protrusions of the second embossed layer, thus can maximize the thickness of the product, and the thickness of the product is increased by about 52% compared with that of the traditional three-layer embossed structure. The high protrusions of the first embossed layer on the first embossed layer run through the second embossed layer and the third embossed layer, and finally the three different embossed layers are bonded and fixed together to form a firm three-dimensional structure, thereby greatly improving the physical properties of the paper towel product in terms of thickness, touch, absorbency and the like.