The procedure consists of lining a mould (12) with a complex (2) comprising a covering material (4), a layer of foam (6) and a layer of non-woven material (8). The remaining space in the mould is filled with expanded plastic balls (14), and a hot fluid (16) such as steam at very high temperature is introduced to stick the balls to one another and to the non-woven material to make a supporting panel with the covering complex attached to it. The foam layer (6) can have closed or open cells, and the complex can include a layer of polymer film or a barrier layer of a thermoplastic polyolefin foam between the main foam layer and the non-woven material, which is a felt with a weight of at least 90 g/sq m.
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