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AccuPly Premium Plywood Underlayment has a rugged, solid core 5-ply construction made from 100% Arctic Birch. It is stronger and more structually sound than other poplar and luaun plywoods. The superior indentation resistance will prevent crushing from high-heeled shoes, furniture legs and moving appliances. This high quality plywood underlayment is perfect for use under vinyl, laminate, carpet, wood floors and other installations where 1/4" plywood is approved. The 4x4 size is perfect for bathrooms and other small jobs because it creates less waste than the 4x8 size and is an easy size for storage and transportation.