An optically embossed sheet (10) for a laminate (107) for decorative boards includes a base layer (12) having a print surface (14) and an opposed resin application surface (16), wherein the print surface (14) defines a decorative area (18). A small particle ink (20) overlies the decorative area (18), and a large particle ink (22) overlies the small particle ink (20) within a low-gloss region (24) defined within the decorative area (18). A thermosetting resin is applied only to the resin application surface so that more than fifty percent of the particles of the small particle ink (20) at the print surface (14) are coalesced by the thermosetting resin (26) into agglomerations (27), and less than about thirty percent of the particles of the large particle ink (22) are coalesced into agglomerations (27) giving rise to a substantial gloss differential at the print surface (14).