A bathing vessel has a first and a second sandwiched wall, each wall having a first layer of polyurethane material, a second layer of polyurethane material attached to the first layer, a third layer of acrylonitrile butadiene styrene (ABS) material attached to the second layer, and a fourth layer of acrylic material attached to the third layer. A load element is disposed across and is integral with the first and second sandwiched walls. The load element distributes a load on one wall to an other wall and is visible to users of the bathing vessel. The load element is also a design element.