Protective covering for cabinets, appliances, and residential construction components of multi-layer sheeted materials capable of being die-cut into shapes and configurations suitable for protecting kitchen and bath countertops and appliances, home construction components, and desirable multi-layer configurations for various embodiments of the invention. Corrugated materials including paper and plastic are provided in sheets and may be combined with other layers of complementary materials, including plastic sheets, for extending downwardly to protect kitchen and bath cabinets and countertops from paint splashes and for covering air duct openings.