The document discusses modeling and rendering of layered materials. It analyzes the previous W2L model for representing layered materials and proposes a generalized version called GW2L. The W2L model is found to oversimplify scattering and reflection behavior. GW2L decouples microfacet normals and uses implicit ray bundles to better approximate scattering over multiple paths within coating layers. Experiments show GW2L produces more physically plausible results than W2L. Future work is needed to verify GW2L, derive an analytic form, and accelerate performance through baking or GPU methods.