Tiles are manufactured furnishing materials commonly used to cover internal walls, ceilings and floors. Tiles can be manufactured from a wide range of substances, both hard (ceramic, porcelain, stone, marble, clay, slate, glass, etc.) and soft (timber, vinyl, cork, etc.). Tiles are often used as an interior furnishing for rooms where a certain amount of water may be present to protect surfaces from moisture damage. Tiles can also be used to improve the acoustics of a room by adding to its sound-absorbing properties and they are often specified in the design of theatres, recording studios, and so on.