Abstract: A structural panel includes an impermeable solid base sheet that has one side adapted to adhere to a surface such as by mortar or grouting and having a second side adapted to receive decorative material. For example, the second side may include pieces forming a mosaic or may include artwork in relief or colors and the like. The panel is sealed with a smooth outer surface that may be transparent or translucent or may be partly transparent but colored. This material is the equivalent of self-leveling materials such as those that form a smooth level surface such as a liquid or semi-solid and then harden while maintaining the smooth surface.