A construction profile for a spa tub base including a top flat surface and an interior top edge extending inward from the top flat surface towards a central plane. An interior engaging surface may extend vertically from the interior top edge down the length of the construction profile. An interior bottom edge extends from the interior engaging surface and outward from the center plane to a bottom stepped surface which may have an attachment groove. An exterior bottom edge may extend outward from the bottom stepped surface and the central plane. An exterior facing surface may extend up from the exterior bottom edge and engage an exterior top edge extending outward from the exterior facing surface to the top flat surface.
