A fill sheet for cooling heat transfer fluid in a cooling tower includes an air intake end, an air outlet end, a top edge and a bottom edge. The air outlet end is positioned opposite the air intake end along a lateral axis. The top edge connects the air intake end and the air outlet end and the bottom edge also connects the air intake end and the air outlet end. The bottom edge is positioned opposite the top edge along a vertical axis. A plurality of flutes extends generally parallel to the lateral axis between the air intake end and the air outlet end. An offset extends generally parallel to the vertical axis. A first flute of the plurality of flutes transitions from a first peak at a first side of the offset to a first valley at a second side of the offset.