The document discusses soil profiles and horizons. It describes the key horizons - O, A, B, C, and R - found in soil profiles. The O horizon is the organic surface layer, the A horizon is the surface soil with the most organic matter, the B horizon is the subsoil where clay and other materials accumulate, the C horizon is the substratum made of non-indurated rock, and the R horizon is the solid bedrock. It also explains how soil texture is determined by measuring the percentage of sand, silt, and clay particles in a soil sample. Soil type is identified based on these measurements plotted on a soil texture triangle.