A wall panel may have a veneer layer, a middle layer made from magnesium oxide and an insulation layer made from a two-part rigid urethane pour foam. The insulation layer maybe chemically bonded to the middle layer. The veneer layer may include a poured substrate made from polyurethane or plastic. The veneer layer may further include aesthetic elements embedded in and bonded to the poured substrate. The aesthetic elements may include one or more of brick, ceramic tile, porcelain tile, natural stone, engineered stone, wood, ceramic, plastic, or vinyl. A finished surface of the aesthetic elements may extend above a top surface of the poured substrate. The poured substrate may include sand causing the top surface of the poured substrate to have an appearance of mortar.