A method for making a covering is described. The covering includes a first layer made of a flexible material; a second and a third layers made of a preferably rigid material engaged on opposite sides to the first layer. The second and the third layers respectively have a plurality of V-shaped grooves defining respective adjacent rigid and corresponding structural portions. Each rigid structural portion can be oriented with respect to the adjacent rigid structural portion, by folding the first layer so as to model the covering according to three-dimensional configurations and/or a simple or double curvature. The method is preferably performed through a virtual designing of the shape desired to be obtained and a processing of the same for the obtainment of the grooves required to attain such shape.