What is thickness and how to bake it?

I see a lot of post on Reddit and here taking about thickness map. What is it and is there a way to bake it?

From PolycountWiki : Texture Types → thickness:

  • Thickness maps are a measurement of how thick/thin a surface is. Typically used for faking light passing through a surface when lit from behind, such as a cat’s ear or a stretched hide.

You may also have a look here (even if this is from 2018):

Some even older explanation (and since it’s for SubSurfaceShattering ):

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It is a representation of the phenomenon in which light penetrates to a certain depth and then reflects diffusely.

The object that can easily observe this phenomenon is the candle.