Peel and grate the potatoes on a coarse grater, smear with mayonnaise. Drain the excess liquid from the cabbage and put it on top of the potatoes.
Grate the cheese on a fine grater and put it on the sea cabbage, carrots, grated on top on a coarse grater, and smear with mayonnaise. The last layer is beetroot, grated on a coarse grater.