the process for making a dimensionally stable , embossed , ornamented surface covering suitable for use as a floor or wall tile , involving , inter alia , laminating and embossing a resinous thermoplastic top layer having a plurality of openings extending through its thickness to allow the escape of air and extending to a base material or substrate of pre - formed , low - density , reinforced , porous thermoplastic material . the base material may include hollow non - thermoplastic particles . the composite structure is subjected to heat and pressure in a flatbed press having a cooled embossing plate and a cooled back - up plate , to emboss the structure without deformation , fuse the resins and render the top layer substantially impermeable . the improvement comprises providing a second resinous thermoplastic layer between the top layer and the base material , the second layer being capable of allowing passage of air through its thickness during the embossing and fusion step , and being adapted to soften and flow before the top layer does , thereby assuring complete closure of all openings in the top layers of the product .