referring to fig1 , a typical prior art view of a one piece bathing vessel 10 includes a tub 15 , a surround 20 having three pieces sidewall 30 , sidewall 31 and back wall 25 is shown . in this embodiment , the sidewalls 30 and 31 are connected to the back wall 25 at seams 33 . seam 34 connects the sidewalls 30 , 31 and the back wall 25 to the tub . some surrounds known in the prior art are shipped in one piece without seams 33 and without seams 34 . such referring now to fig2 and 3 , material 50 is extruded through extrusion rollers 45 and is pulled after extrusion by pulling rollers 46 , a pair of hinge rollers 50 are impressed into the material 50 to create grooves 55 , 56 or narrowed portions that become living hinges of a shower surround 20 . the rollers 50 are spaced apart such that the edges of the extruded material , after a cutting process ( not shown ), become surround walls 30 , 31 and the area between the rollers 45 becomes the back wall 25 . though not shown to scale , one of the hinge rollers 50 may be narrower or wider than the other such that the grooves 55 , 56 may be of different widths . by modifying placement of the hinge rollers 50 , towards or away from each other along a width of the material 50 downstream of the extrusion rollers 45 , the width of the back portion 25 and the width of the side portions 30 , 31 may be modified . though two hinge rollers 50 are shown , more or less hinge rollers may be necessary . for instance , if a bathing vessel , such as a shower enclosure only needs two walls ( the rest may be glass or a curtain ) only one hinge roller is necessary . similarly , if more bends are required for a more complex surround 20 more hinge rollers 50 may be provided . furthermore , other types of rollers or presses may be used to create the narrowed portions 55 , 56 . referring now to fig4 , a side view of the wall material 50 after it passes through the hinge rollers 50 is shown . the material 50 is a straight section having sidewalls 30 , 31 , and back wall 25 joined by living hinges 55 , 56 . the material 50 is ready for shipping and / or storage . referring now to fig5 , hinge 55 and 56 are bent so that the material 50 may be shipped handled and stored . hinge 55 is longer ( i . e ., wider ) than hinge 56 . therefore , hinge 56 is bent to attach or bend wall 31 into close proximity or touching the back wall 25 and longer hinge 55 is then bent to allow wall 30 to be folded over and to be in close proximity or touching wall 31 . the wall surround 20 is then a more efficient configuration to ship , handle and install . referring now to fig6 , the walls 30 , 31 and 25 are unbent as if on site so that the walls are in close proximity to each other at the joints 55 and 56 so that a use of caulking may be minimized or eliminated . the walls may be installed on top of the tub 15 or a shower base ( not shown ) or the like . note that because of the proximity of the walls 30 , 31 and 25 , any leakage behind the walls is stopped by the hinges 55 , 56 from leaking behind surround 20 . alternatively , if the roller 51 and the rollers 50 are the same width , the sheet may be shipped , stored or handled flat and then bent in situ to create a surround 20 . in embodiments , the layer of acrylic material 130 d is arranged on the first layer of polyurethane material 130 a , the layer of acrylonitrile butadiene styrene ( abs ) material 130 c is arranged between the layer of acrylic material 130 d and the first layer of polyurethane material 130 a , and the second layer of polyurethane material 130 b is arranged between the layer of abs material 130 c and the first layer of polyurethane material 130 a . in some examples , additional layers may be arranged among the layers 130 a - d . in other examples , the walls 25 , 30 , 31 include only the layers 130 a - d and are free of other layers , materials , adhesives , or the like . the walls 25 , 30 , 31 may have thicknesses between 0 . 20 to 0 . 30 inches with 0 . 25 inch preferred . similarly the hinges 55 , 56 may be between 0 . 020 and 0 . 10 inches with 0 . 025 preferred . the ratio between the thickness of the walls to the thickness of the hinges is 15 - 2 : 1 with a preferable ratio of 10 - 5 : 1 and a more preferable ratio of 8 . 3 : 1 . the thicknesses of the individual layers 130 a - d is not necessarily shown to scale and may vary , depending on the desired wall strength and location in the wall 25 , 30 , 31 , for example . in embodiments , the ratio of the thickness of the layer of acrylic material 130 d to the thickness of the layer of abs material is no greater than 1 , to facilitate meeting strength requirements . in embodiments , the first layer of polyurethane material 130 a , the second layer of polyurethane material 130 b , or both , are foamed polyurethane materials . in some examples , the density of the first layer of polyurethane material 130 a is different than the density of the second layer of polyurethane material 130 b . for instance , the density of the first layer of polyurethane material 130 a is greater than the density of the second layer of polyurethane material 130 b , to facilitate achievement of a desired degree of strength of the walls 24 . in a further example , the second layer of polyurethane material 130 b is a rigid layer and has a density of 1 - 10 pounds per cubic foot . the first layer of polyurethane material 30 a is an elastomeric layer and has a density of about 25 - 65 pounds per cubic foot though in some examples approximately 55 - 65 pounds per cubic foot are used . in one example , the density is approximately 62 pounds per cubic foot . although a combination of features is shown in the illustrated examples , not all of them need to be combined to realize the benefits of various embodiments of this disclosure . in other words , a system designed according to an embodiment of this disclosure will not necessarily include all of the features shown in any one of the figures or all of the portions schematically shown in the figures . moreover , selected features of one example embodiment may be combined with selected features of other example embodiments . the preceding description is exemplary rather than limiting in nature . variations and modifications to the disclosed examples may become apparent to those skilled in the art that do not necessarily depart from the essence of this disclosure . the scope of legal protection given to this disclosure can only be determined by studying the following claims .