A process of making a multi-layered product having an interior layer including spaced honeycomb core sections. The interior layer is treated or plastically deformed in selected areas and then folded to create spaced honeycomb sections at desired locations and of desired sizes. A generally flat web of material used to make the interior layer extends between the honeycomb sections. Outer protective skins are applied to exterior surfaces of the interior layer to create a multi-layered material which is then cut to size.