a decorative , lightweight panel structure that is adaptable for use as interior ceiling panels , interior wall panels , and exterior sheathing or siding , which exhibits excellent rigidity , and which can be made to exhibit a combination of good sound attenuation property , excellent aesthetic appearance , uniformity of aesthetic quality , outstanding weatherability , and / or low manufacturing cost , includes a non - woven fibrous batt comprised of thermoplastic fibers , a scrim layer bonded to each of two opposite sides of the non - woven fibrous batt , and a decorative film layer having a surface indicia on an exterior side and an opposite interior side bonded to one of the scrim layers .