A structuring layer of a structuring belt for structuring a wet fibrous web in a press section of a tissue papermaking machine for manufacturing high bulk tissue paper, the structuring layer having a web-carrying side with a surface for cooperating with the fibrous web, the surface having depressions distributed over the web-carrying side and forming a three-dimensional structure of the surface. The depressions altogether constitute 20-80% of the surface. Each depression has a dimension l of 0.25-2.5 mm in a first direction in the plane of the top surface area, a dimension b of 0.25-2.0 mm in a second direction in the plane of the top surface area, such directions being at right angles to each other, a mean depth d of 0.05-0.6 mm, and an area a as measured in the plane of the top surface area of 0.063-5.0 mm2.