Abstract: Disclosed is a panel building component, method of making same, and method of fabricating a load-bearing, insulating building wall using the panels and concrete pour after the panels are positioned on site. The panel includes at least one foam core, vertical C-studs, a channel shaped foot member in engaging relationship with the bottom edge of the foam core and the bottom end of the C-studs, two siding members, spacers to keep the foam core centered between the siding members prior to filling the panel with concrete, and the concrete itself. The foam core and C-studs are fabricated shorter than the finished height of the panel so that rebar steel reinforcing rods can be laid horizontally such that when the panel is filled with concrete, the top portion will be a concrete and rebar tie beam. The method of making same is simply assembly of the foregoing components, less the concrete.