PLYWOOD — type of engineered wood panel made by gluing together thin layers of wood veneers. These veneers are stacked in alternating directions to create a strong and durable sheet material. The layers are bonded together with adhesive under high pressure and heat, resulting in a sturdy and versatile construction material. As the building regulations stand (BS 5385 Part 1: 2018), plywood is not a suitable base for tiling.