Luxury vinyl planks (LVP) are made of compressed layers of vinyl, with a high resolution image overlaid onto them, to mimic the look of another material.Stone polymer composite (SPC) flooring is similar, in that it includes a high resolution image, overlaid onto vinyl and coated with a transparent wear layer to protect the floor from scratches, stains, fading, etc. However, the core material in SPC is a hybrid of plastic and compressed limestone powder. This makes the planks hard and rigid, rather than soft and flexible.