Composition of the Layers there is no difference in the number of layers between traditional and luxury vinyl tile—only the thickness of these layers. Both have four layers, starting at the top and going down: Aluminum oxide: This topmost aluminum oxide-based layer prevents light scratching and shoe scuffs. Clear film: This layer protects against harder damage, such as rips and tears. Design layer: This is the photo-realistic print of stone or wood. Backing layer: The bottom layer is the real “meat” of the flooring, giving the product structure and solidity. The backing layer comprises 90% of the product’s thickness.