First off, yes I have checked the "SharePoint Designer Permissions" both at Central admin and at the site collection level and all four boxes are checked in both places.
What I am doing is this...
I am standing up a new test farm. I have configured the Farm exactly the same way that the live environment was configured. I then take the content database and restore it over to the test environment using standard procedures to do so. However once I do that the Master Pages and Page Layouts are missing in SharePoint designer. Yes, I did check the site collection settings once again after the restoration of the content database.
I can't for the life of me figure out what is causing this.....
