Abstract: A panel for use as quarter panel or quarter liner comprises a panel body formed of various layers of material pressed into a generally flat state. It also comprises a generally uniform outer surface for the panel body, the outer surface being flat in a malleolus region when the panel body is in the flat state. One or more concavities are defined in the inner surface of the panel body in the flat state and positioned in the malleolus region so as to received at least one malleolus of a wearer when the panel body is formed from the flat state into a boot shape. A method for forming a quarter panel or liner of a boot is also provided.