Abstract: There is disclosed a drop-in ceiling tile or the like together with method of making the same wherein expanded polystyrene in a large block is cut into substrate sheets approximately two feet by four feet by three-quarters to one inch thick using a hot-wire cutter, which substrate sheet thereafter is provided with a thin facing of vinyl plastic stretch resistant sheet, e.g. rigid PVC, about 0.001 to about 0.005 inches in thickness having nearly invisible perforations therein to facilitate the escape of moisture from water base adhesive utilized to laminate the vinyl sheet onto the expanded polystyrene substrate. The vinyl sheet will previously have been textured in a conventional manner or otherwise decorated, in a preferred embodiment.