I made some layered tips a long time ago. Some from shark & some from goat. The goat tips were very hard, but played nice. To my surprise, the tips turned out very consistent. Granted I am not a tip maker by any stretch, just a curious cue maker doing some weird experiments, and I pulled it off with very little trouble. I see absolutely zero reason a tip maker couldn't do an even better job. The question I have is, why? A good solid tip trumps a layered tip any day, IMO. My experiences over the years has led me to rely on solid leather. I have found that the only time a layered tip proved worth while to me was when I couldn't get good solid tips anymore, such as when Sumo went out & LePros got so inconsistent. That's not an issue anymore as I have found a way to treat solid tips, as well there are some new manufacturers of solid tips (such as yourself) who focus on high quality. Again, it's just my opinion from personal experience, but I see no purpose for layered tips when good solid tips are available. And I see no reason to even mess with making them if you are already producing quality solids. Sometimes proving a point is fun, but earns you nothing. The person who challenged you has no respect for what you do, and still won't after you prove them wrong.