For residential and commercial use, XPE foam (Cross-linked Polyethylene) is the industry standard due to its excellent cushioning, sound insulation, and waterproof properties. If you are sourcing for high-end interior design, PVC or Bamboo Fiber panels offer higher rigidity and a more premium aesthetic. Ensure the thickness is at least 5mm to 8mm to provide a genuine 3D effect and better impact resistance. For kitchen applications, prioritize materials with an oil-proof and heat-resistant top layer.