OK I think I may have blown it. I want to get your opinion before I pull my hair out. I am building a hearth for a Homestead Tribute. (Owners manual states that A R factor of .6 is what is required. So I go the lumber yard for materials, and they have 3'x5' 1/2" 48"x48" 5/16" Durock. My hearth is 48"x48" so I get 5 sheets of 48"x48" 5/16". I know that 1/2 inch Durock cement board has an R factor of .26(USG SA932 09305 cement board systems catalog). So I am thinking that hey, This is great. I can get better R factor rating with out spending any more. 5 sheets of the 48"x48" is 1.56 inches thick vs 1.5 without all the cutting or taping. So I buy 5 sheets of the thinner board. (only have to break off a corner with this stuff, and the price is the same, less waste!)I would have needed 5 sheets of the 3'x5' 1/2" (to make three layers) in order to get an R factor of .78. and then I have all the cutting. You see where I was going? OK, so I am just going over things last night and discover that USG doesn't list an R factor listing for the 5/16 boards. So now I am wondering do I finish this hearth pad or not now? Do I need to go buy another $70 dollar's worth of boards, or is my plan OK to use? what do you think? Has anyone else done this?