A scored will panel provides shallow grooves to simulate installed wall tile or the like. The shallow grooves are provided with an inner concave wall having a radius of curvature substantially exceeding the thickness of the panel and corners tangentially intersecting the inner wall having a radius of curvature substantially less than the thickness of the panel. The panel thickness varies from one location to another and the grooves are formed so that the variations in thickness of the panel do not cause variations in the width of the grooves. Further, the grooves are sufficiently shallow so that the material of the panel extending past the groove maintains necessary panel strength. The edges of the radiused corners remote from the inner surface of the grooves extend substantially perpendicular to the faces of the panel and are spaced from the rearward face of the panel by a distance substantially equal to the minimum thickness of the panel. The grooves provide surfaces substantially perpendicular to the panel faces extending from the front face to the adjacent edges of the radiused corners along those portions of the panel which have a thickness greater than the minimum thickness thereof. The panel is particularly suited where sanitation requires that the grooves can be easily and effectively cleaned such as along kitchen and bathroom walls.