A method for utilizing a laser to etch a stratified material is disclosed. The method includes providing a stratified material having at least two layers that are secured together, the layers including a first layer and a second layer. An incision is then formed in the stratified material with a laser, the incision extending through the first layer to expose the second layer. The stratified material may then be incorporated into an upper of the article of footwear, for example. By exposing portions of the second layer, properties of the second layer may be exposed in the area of the removed first layer.