If you look on Chev's of the 40's or Jim Carter's you'll see pictures of the kick panels. They are basically shaped like the State of Nevada - LOL but true. I recently bought a two piece headliner for my '46 and it is made of the same cardboard the kick panels are made of...I'm not impressed. I plan to cover the headliner pieces with black Naughahyde. Since the kick panels are flat, I plan on making my own from 1/8" or 1/4" plywood and covering them the same as the headliner cardboard. I will probably mount speakers in them too.