Paneling is a decorative wall treatment that involves covering walls with wooden boards or panels. This technique can enhance the aesthetic appeal of a room, adding warmth and texture. Paneling can be made from various materials, including wood, MDF, or plywood, and can be painted or stained to match the interior design. There are different styles of paneling, such as wainscoting, which typically covers the lower part of a wall, and shiplap, characterized by overlapping boards. Paneling can also provide insulation and soundproofing benefits, making it a practical choice for both residential and commercial spaces.