Let T(n) be the number of tile methods in a 3×n panel with 2×1 tiles. In addition, let P(n) be the number of ways to split a 3×n board into one corner, removed using 2×1 tiles. Suppose n is large enough ( >= 4 ).
Then consider how you can start shingles on the left (or right, it doesn't matter).
You can place a tile covering the upper left corner in two ways: vertical or horizontal. If you place it vertically, the tile covering the lower left corner should be placed horizontally, creating a configuration
| ==
This leaves P(n-1) ways to partition the remainder. If you place it horizontally, you can place the slab covering the bottom left corner horizontally or vertically. If you place it vertically, you are in the same situation as before, you have just reflected, and if you place it horizontally, you must place the plate horizontally between them,
== == ==
will leave you with a 3×(n-2) board to the tile. In this way,
T(n) = T(n-2) + 2*P(n-1) (1)
Now, looking at the 3×(n-1) panel with one remote (already closed) corner (let's say the upper left one), you can either place the plate vertically under it, indicating
= |
and leaving you with a 3×(n-2) board to the tile, or you can place two tiles horizontally below it, indicating
= == ==
and then you have no choice but to place another plate horizontally at the top, leaving you
with a 3×(n-3) board minus the angle
P(n-1) = T(n-2) + P(n-3)
Adding
T(n) = T(n-2) + 2*(T(n-2) + P(n-3)) = 3*T(n-2) + 2*P(n-3) (2)
But, using (1) with n-2 instead of n , we see that
T(n-2) = T(n-4) + 2*P(n-3)
or
2*P(n-3) = T(n-2) - T(n-4)
Inserting this in (2) gives a repetition
T(n) = 4*T(n-2) - T(n-4)
qed