Hi Scott, is this the hometime info you're having trouble understanding Underlayment If so what they are explaining is to create a lip all around the underside of the plywood so that it gives the illusion of a double thick top. Basically what you're doing is creating a frame/lip on the underside of your plywood top and when you tile you'll tile the top and sides. Think of the lip as extra support for the tiles that will be placed vertically on the sides, or whatever material you plan to use to cover the exposed plywood sides. Hope this helps and post back up if you have more questions.
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