The next step in the embossing process: the second layer on the plugs. I found that some of these second tier pieces will actually completely overlay some of the ridges I already carved in the first layer.
This is tedious work - for every second layer piece, I first put tracing paper over the original plug and trace the outline of the piece I will cut to go on top. It is glued down and then the scalpel and French edger is used again to achieve the sculpting effect.
For the top layer of leather - the visible piece - I picked a 7 ounce leather, thicker than what Al Stohlman suggests, but I did this on purpose as I do not want all the fine details of the plugs to show. I want to achieve a balance between a feeling of smooth skin and a certain ruggedness, so my plugs are not extremely detailed.