Cement backer board will make your tiling work go faster and smoother. This Home Depot guide provides steps to install a backer board before installing tiles.
![Floor Floor](https://cdn.rona.ca/images/64196235_L.jpg)
The next step in tiling the shower is to put the cement board up. You can find all you need in the tile section of your local home improvement store. I was able to use 1/4' thick hardibacker and I love it. I also picked up a scorer while I was there to aid me in the cutting of the hardi backer. Putting up cement board is just like putting up drywall. You cut it to fit, and then screw it to the studs. I left a 1/8' gap between panels. I also used a hole saw to cut the holes where my shower head and handles would come through. I found that a saber saw also worked well on he hardibacker allowing me to cut an oval for the body jets that I was installing.
The first problem I encountered is that I needed the cement board to finish flush with the tile lip of my shower pan so that I could come back and tile over it later. I used shims again behind the hardibacker to bring them out to the desired thickness. Here you can see a quick sketch of how it should look when mounted.
![Installing hardiebacker board for tile Installing hardiebacker board for tile](/uploads/1/2/6/4/126402606/490160257.jpg)