IPA: /ˈpæn.əl.ɪŋ/
KK: /ˈpænəlɪŋ/
A type of wall covering made from panels, often used for decoration or insulation.
The living room was beautifully decorated with wooden paneling.
Paneling → It is formed from "panel" (from Old French *panel*, meaning a flat piece or section) and "-ing" (a suffix used to indicate the action or process of). The word "paneling" refers to the process of covering a wall with flat sections or pieces.
Think of a 'flat piece' ('panel') being used to cover a wall, and the '-ing' indicates the action of doing that.