For this lining , base fabric is first sprayed with a white acrylic foam, then sprayed with a black opaque membrane and finally sprayed with another layer of white acrylic foam on the outside. It also blocks 100% of light but offers more temperature control and sound absorption than the other two options. It is best suited for bedrooms, nurseries, home theatres, or any room that is used for napping or resting during the daytime.