Polyurethane foam has been used in automotive seating for over twenty years. The use of high resilience (HR) foam provides design flexibility, comfort, and cost-effectiveness, all of which make it the material of choice for seat cushioning applications.There has been a trend recently towards thinner seat cushions to allow for more head room and to lower vehicle weight. To maintain good support and prevent “bottoming out”, these thinner foams must be made firmer.This paper discusses the consequences of the different approaches to making firmer, thin seat cushions. Several factors including foam thickness, density, and formulation were investigated. The results show that thinner seats can be produced which provide good support, durability, and physical properties. This result is possible as long as foam density and resilience are maximized.