I used a cement board for the base over 3/4 plywood. I had thought of marble at first but marble can stain so I used granite.Although granite looks good, I did our counter top with a rose colored marble. The one thing to keep in mind with any tile job is preparation. There has to be a solid foundation for the tile to lay on as it doesn't take flexing very well. I did ours with 3/4" plywood and then 1/2" hardibacker board. Hardibacker is much better than cement board IMHO. If you do it yourself, make sure that you use non sanded grout. Most grout uses sand as a filler and it can scratch surfaces as you wipe it off after applying it.