Observations of translucent molecular gas in $^{12}$CO and $^{13}$CO emission lines, at high spectral and spatial resolutions, evidence different kinds of structures at small scales: (1) optically thin $^{12}$CO emission, (2) optically thick $^{12}$CO emission, visible in $^{13}$CO(1-0), and (3) regions of largest velocity shear in the field, found from a statistical analysis. They are all elongated with high aspect ratio, preferentially aligned with the plane-of-the-sky projection of the magnetic fields. The latter structures coincide with the former, shown to trace gas warmer and more diluted than average. Combining our data to large-scale observations of poorer spatial resolution, we show that the regions of largest velocity shear remain coherent over more than a parsec. These filaments are proposed to be the sites of the intermittent dissipation of turbulence.
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