A set of panels including first and second panels. The first and second panels have a first, second and third edge. The first edge of the first panel is configured to be able to be locked together with both the second edge and the third edge of the second panel. The first edge includes a first locking element configured to be able to cooperate with a first locking groove at the second edge and a second locking groove at the third edge for locking in a horizontal direction. The first edge includes a tongue groove configured to cooperate with a tongue at the second edge and a tongue at the third edge for locking in a vertical direction. The first locking element includes a first locking surface configured to cooperate with a second locking surface on the first locking groove, for locking in the horizontal and the vertical direction.