This project aims to repurpose materials from construction sites, particularly carpet, to create innovative wall panels with acoustic properties. Driven by economic and environmental considerations, the chosen carpet material is abundant and often wasted. The design highlights the often overlooked beauty of the bitumen layer in the carpet, seeking to create a visually appealing inversion in the final design. The resulting 45x45 cm panels combine marked bitumen motifs for exterior aesthetics and undulating fabric carpet tiles for interior acoustic functionality, utilizing air cushions. The process involves a heating technique to make the bitumen pliable, and a 3D-printed marking tool streamlines the intricate design work. Looking towards scalability, the project envisions an industrial process using a press for faster and more efficient marking. The final panels are intended for reuse in the same offices where the materials were sourced, contributing to a circular economy, particularly in areas requiring sound absorption like rest spaces or meeting rooms with subdued lighting, creating a subtle interplay of light and shadow.