Abstract: An earthen-covered dwelling or other structure having a portion of the peripheral wall exposed to atmosphere to provide access and natural light to the dwelling with the remaining peripheral wall and roof being covered by a layer of earth of substantial thickness sufficient to insulate the dwelling thermally and acoustically and reducing the quantity of energy necessary to maintain the interior of the dwelling comfortable for the occupants even when the atmosphere is extremely hot or cold. The roof and walls are constructed of strong, load bearing panels each of which includes studs and end members covered by sheets of rigid material and an encapsulation of glass fiber reinforced resinous plastic. The panels have interengaged edges for rigidly interconnecting the panels and the roof panels have built-in shallow crests and valleys.