To prepare a hairline pattern for discovering gloss equivalent to that of a carbon cross and the movement of gloss as the time of emboss working.

The surface shape of one cell forming a carbon cross is defined (S1), and a unit normal vector or the equivalent value on the cell surface at each position on the bottom face of the defined cell are calculated, and an angle for normalizing the direction of a hairline at each position is calculated so that a two-dimensional scalar field can be prepared (S2, S3). Then, the hairline pattern of one cell is prepared based on the two-dimensional scalar field (S4), and the hairline pattern of one cell and a hairline pattern obtained by rotating this by 90°C are alternately arranged like a checkered pattern so that a hairline pattern for emboss working can be prepared (S5). Afterwards, an emboss plate is prepared based on the hairline pattern for emboss working, and emboss working is carried out so that a cosmetic sheet capable of developing gloss equivalent to that of the carbon cross and the movement of gloss can be obtained.