This paper discusses the spread of several special techniques for tomb ceiling construction in Northeast Asia from the 2nd to the 5th centuries and the mixed beliefs of Buddhism and the cult of the Queen Mother of the West (Xiwangmu 王) that were embedded in the design of these ceilings. In the 2nd century, stone tombs with ceilings formed by stepped layers of stone slabs flourished in Shandong and northern Jiangsu. These tombs are usually believed to be the prototypes of the stone tombs with more complicated stepped ceilings that appeared in the Goguryeo Kingdom on the Korean Peninsula in the 4th century. However, the way in which the Eastern Han Dynasty (25-220 CE) stone tombs in eastern China influenced the Goguryeo tombs over relatively long distances in the following centuries is open for discussion. This paper argues that Youzhou 幽, i.e., the Province of You 幽 ruling the areas including Beijing, northern Hebei, Liaoning, and the northwest of the Korean Peninsula, was a crucial area for the dissemination of these special ceilings of stone tombs. The officials of the Province of You were keen to introduce highly developed masonry craftsmanship from Shandong to construct their ideal shelters for an afterlife in an age full of regional wars and unexpected deaths. Newly introduced Buddhism and traditional beliefs in the immortal land of the Queen Mother of the West were potential driving forces for the dissemination and popularity of these stone ceilings as spaces for worship.