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The Collaborative International Dictionary of English v.0.48 (gcide)

Panel \Pan"el\, v. t. [imp. & p. p. {Paneled}or {Panelled}; p.
pr. & vb. n. {Paneling} or {Panelling}.]
To form in or with panels; as, to panel a wainscot.
[1913 Webster]

{Paneled back} (Arch.), the paneled work covering the window
back. See {Window back}.
[1913 Webster]


paneling \pan"el*ing\ (p[a^]n"[e^]l*[i^]ng), n.
1. The act or process of forming in panels or decorating with
panels. [Written also {panelling}.]
[1913 Webster]

2. The panels which decorate the walls of a room.
[PJC]