An acoustic liner includes a first core that has a plurality of first core cells defined by a corresponding plurality of first core cell walls. The first core has a first core thickness. The acoustic liner also includes a second core that has a plurality of second core cells defined by a corresponding plurality of second core cell walls. The second core has a second core thickness, and the first core thickness and the second core thickness are unequal. The acoustic liner further includes a second fabric sheet coupled between the first core and the second core. Each of the plurality of second core cell walls generally is not coplanar with any of the plurality of first core cell walls.