A set of similar or essentially identical building panels, such as a floor panels or wall panels, wherein each building panel comprising a first mechanical locking system at respective parallel and opposite third edge and fourth edge being long edges of the building panel, the first mechanical locking system configured to cooperate for horizontal and vertical locking between two adjacent building panels , preferably by means of a folding motion, and a second mechanical locking system at respective parallel and opposite first edge and second edge , such as short edges, configured to cooperate for horizontal and vertical locking of two adjacent building panels , preferably by means of a vertical motion, such as vertical folding, wherein an upper edge portion of one of the third edge or fourth edge , preferably the third edge , comprises a first lower lip portion configured to cooperate with a first upper lip portion of an upper edge portion of the other of the third edge and fourth edge of an adjacent building panel when said third and fourth edges are assembled in locking position, wherein an upper edge portion of one of the first edge or second edge comprises a second lower lip portion configured to cooperate with a second upper lip portion of an upper edge portion of the other of the first edge and second edge of an adjacent building panel when said first and second edges are assembled in locking position, wherein the first and second mechanical locking system each comprises a locking tongue and a tongue groove , wherein said lip portions are disposed between a respective of said locking tongue or tongue groove and the front surface of the building panel, characterized in that the first lower lip portion is disposed in a first plane (H1) and the second lower lip portion is disposed in a second plane (H2) being displaced from the first plane (H1). a first mechanical locking system at respective parallel and opposite third edge and fourth edge being long edges of the building panel, the first mechanical locking system configured to cooperate for horizontal and vertical locking between two adjacent building panels , preferably by means of a folding motion, and a second mechanical locking system at respective parallel and opposite first edge and second edge , such as short edges, configured to cooperate for horizontal and vertical locking of two adjacent building panels , preferably by means of a vertical motion, such as vertical folding, wherein an upper edge portion of one of the third edge or fourth edge , preferably the third edge , comprises a first lower lip portion configured to cooperate with a first upper lip portion of an upper edge portion of the other of the third edge and fourth edge of an adjacent building panel when said third and fourth edges are assembled in locking position, wherein an upper edge portion of one of the first edge or second edge comprises a second lower lip portion configured to cooperate with a second upper lip portion of an upper edge portion of the other of the first edge and second edge of an adjacent building panel when said first and second edges are assembled in locking position, wherein the first and second mechanical locking system each comprises a locking tongue and a tongue groove , wherein said lip portions are disposed between a respective of said locking tongue or tongue groove and the front surface of the building panel, characterized in that the first lower lip portion is disposed in a first plane (H1) and the second lower lip portion is disposed in a second plane (H2) being displaced from the first plane (H1). <EOS>