Abstract: A grooved panel furniture component having plies spaced apart and parallel to one another, giving the appearance of scored wood. The plies are laminated to a substrate that has a solid color that contrasts with the plies. The panel may be cut to any desired size through a die cut process. In one embodiment of the present invention, the panel may be comprised of paperboard that has a decorative paper poly extruded on its visible surfaces. A sheet of the paperboard with the poly extruded decorative paper is cut into plies.