A heater panel includes a core. A heater/dielectric layer including a positive thermal coefficient (PTC) heater layer between a pair of dielectric layers is bonded to the core in a stack. An impact layer is bonded to the stack, wherein the impact layer includes a first sub-layer for impact absorption that is bonded to the stack and a second sub-layer for cut resistance bonded to the first sub-layer. The second sub-layer has a higher material hardness than that of the first-sub layer.