A method of forming a polymer substrate for a security sheet includes: providing first and second overlapping polymer layers each providing outwardly facing surfaces, and a colour shifting element positioned between the first and second polymer layers adapted to provide a first optical effect to a viewer, wherein the first polymer layer includes a region substantially transparent to visible light such that the colour shifting element is viewable through the first polymer layer, and; joining together the first and second polymer layers in order to generate a polymer substrate wherein, during the joining step, a surface relief is formed in the outwardly facing surface of the first layer, the surface relief being adapted to interact with light from the colour shifting element in order to modify the first optical effect to provide a second optical effect different from the first optical effect.