cement panel the pebbles are then attached onto the top surface of the panel and dried together with the panel alternatively color cement powders may be supplied onto the top surface of the wet composite cement panel and dried together so as to form a colored finishing layer imprints with predetermined patterns may also be formed by molding or pressing the patterns on the top surface of the composite cement panel in a further optional after dry step 320 as an alternative of step 318 the dried composite cement panel may be covered by tiles wood panels or natural artificial stones and or a layer of heat insulating or waterproof coating fig5 a 5 b 6 a 6 b 6 c 7 a and 7 b illustrate a composite cement panel 800 produced after step 314 of process 300 shown in fig4 with reference to fig6 a and fig6 b it can be seen that the foam board 200 is encapsulated in the cement casing 502 also it can be seen from fig6 c that the top portion and bottom portion of the cement casing is bound by portions of cement 502 a surrounding the foam board 200 as well as the portions 502 b filling the holes 202 of the foam board 200 portions of cement casing 502 fills in the holes 202 of foam board 200 forming columns 570 these columns 570 increase.