Stone Polymer Composite (SPC) vinyl flooring is considered to be an upgraded version vinyl flooring. SPC vinyl flooring is set apart from other types of vinyl flooring by its uniquely resilient core layer. This core is made from a combination of natural limestone powder, polyvinyl chloride, and stabilizers. This provides an incredibly stable base for each flooring plank. You can’t tell that is what’s inside these floors once they’re installed. The floors look like any other engineered vinyl floors, with the core completely hidden underneath.