Provided are a double-sided PSA sheet comprising a PSA layer formed by directly applying an aqueous dispersion-type PSA composition to a non-woven fabric substrate, wherein the layer has a highly smooth surface; and a method for producing the same. In this method, an aqueous dispersion-type PSA composition is applied to at least a first side of the non-woven fabric substrate and the composition is allowed to dry to form a PSA layer. A non-woven fabric of 15 μm to 70 μm in thickness, 0.3 to 0.6 g/cm3 in bulk density, and 0.7 sec to 2 sec in air resistance (Gurley) when measured for 8 layers the non-woven fabric substrate is used as the non-woven fabric substrate.