Am planning on extending hearth for oslo using backer board and tile. As there are no r requirements for the oslo, can I just put the backer board down on top of existing hard wood floor and put tile on that, or should I cut out section of floor which would allow for more layers of cement board and thus provide more r value? Does it really matter? Also, I do have an 18 by 48 inch black mat which could sit on top of tile in front of stove to provide a little r value.