Laying Topflor Step 2 In order to cut the last panel to the correct size, rotate this by 180 degrees and lay it next to the row that has already been laid, tongue to tongue. Calculate the 8 mm clearance space at the end of panel, mark the section and saw it off (decor facing upward). Always saw downward from the top surface of the panel to prevent the edges from splintering. When using an electric compass or circular saw, the decor side should be facing downwards. Next - Laying Topflor Step 3