The SHOWERLAY underfloor shower panels comprise an XPS board with a plastic reinforcing mesh, coated with a double coat of a dedicated cement mortar. The product includes a linear shower drain, complete with a cover, and a matching DROP35 drain trap. The essential advantages of the SHOWERLAY include: waterproofing, a slope towards the linear drain, perfect adhesion to top board layer, the top board layer strength sufficient for safe laying of even the finest mosaic tiles, and high acoustic insulation performance