A method of manufacturing a bathing vessel includes forming a base by contacting an incompletely cured polyurethane material with a wood-containing composite panel. The polyurethane material is then cured while in contact with the wood-containing composite panel to chemically bond the polyurethane material with the panel. At least one wall is then attached to extend vertically from the base. The wall is a multi-layer structure of layers of acrylic material, acrylonitrile butadiene styrene material and the polyurethane material.