A cement board is a combination of cement and reinforcing fibers formed into sheets, of varying thickness that are typically used as a tile backing board. Cement board can be nailed or screwed to wood or steel studs to create a substrate for vertical tile and attached horizontally to plywood for tile floors, kitchen counters and backsplashes. It can be used on the exterior of buildings as a base for exterior plaster (stucco) systems and sometimes as the finish system itself.