Referring to what has previously been discussed in design clearly shows that shadows are one of the most common methods to show elevation or depth in Material Design 2, however, that is counter to Material Design 3. Instead of shadows, tonal color overlays are used for elevation in Material Design 3. Elevation is defined in dp here, however, it is magnetic truth that elevation in design indicates the hierarchy. Shadows are primarily used for components with contrasting borders or that interact with the user.