I think go for wood and keep it traditional. I think they use cedar for steam rooms normally. They may cost more initially but will function better for the purpose... with polycarbonate sheeting you will have the constant run off growing mould and mildew and the cleaning and maintenance will be difficult. Timber will expand and contract with the changes in humidity and temperature and then breathe and dry out well afterwards. It will also look way better. Just make sure the timber is not treated.
fianou
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