Proper Roofing Equipment are required for construction of roofs. In places like Earlville, roofing toe board is one of the most basic piece of safety equipment a roofer can use. A toe board is a long piece of wood nailed horizontally along a roof in various locations. In US, fiberglass- based asphalt shingles are by far the most common roofing material used for residential roofing. Roof shingles are a roof covering, consisting of individual overlapping elements. Whereas, 'flashing' refers to thin continuous pieces of sheet metal or other impervious material installed to prevent the passage of water into a structure from an angle or joint.