An absorbent article comprising: an absorbent composite disposed between a fluid pervious topsheet and a fluid impervious backsheet wherein the absorbent composite comprises: a first absorbent layer comprising a polyurethane foam having an average cell size of at least 100 microns, wherein the average cell size refers to the average cell size as determined using a scanning electron microscope at a magnification of 50x; wherein the polyurethane foam has at least one property selected from a) an indentation force deflection of less than 75 N at 50%, wherein the indentation force deflection test was conducted in accordance with ASTM D3574-08 with the following modifications: the dimension of the sample was 160 mm by 160 mm and the dimensions of the platens were 150 mm by 150 mm, a contact force of 2.5 N was used, all sample measurements were made in triplicate and reported as the mean value, a digital caliper was used to measure the foam thickness; and b) a constant deflection compression set of less than 25% for a deflection of 50%, wherein the constant deflection compression set test was conducted in accordance with ASTM D3574-08 for 50% deflection of the initial thickness, the sample dimension was 50.8 mm by 50.8 mm and multiple foam sheets were stacked to achieve an overall sample thickness of about 25 mm, the metal plates of the test apparatus were 250 mm by 250 mm by 10 mm and secured with the inclusion of a spacer element so that the bottom surface of the upper plate was positioned 12.5 mm from the top surface of the lower plate, the sample was secured in the tightened apparatus and maintained in an oven at 37.8°C (100 °F) for 22 hours, the compression set ( C t) measurements were made in triplicate and reported as the mean value, a digital caliper was used to measure the foam thickness; and a second absorbent layer in fluid communication with the first absorbent layer. a first absorbent layer comprising a polyurethane foam having an average cell size of at least 100 microns, wherein the average cell size refers to the average cell size as determined using a scanning electron microscope at a magnification of 50x; wherein the polyurethane foam has at least one property selected from a) an indentation force deflection of less than 75 N at 50%, wherein the indentation force deflection test was conducted in accordance with ASTM D3574-08 with the following modifications: the dimension of the sample was 160 mm by 160 mm and the dimensions of the platens were 150 mm by 150 mm, a contact force of 2.5 N was used, all sample measurements were made in triplicate and reported as the mean value, a digital caliper was used to measure the foam thickness; and b) a constant deflection compression set of less than 25% for a deflection of 50%, wherein the constant deflection compression set test was conducted in accordance with ASTM D3574-08 for 50% deflection of the initial thickness, the sample dimension was 50.8 mm by 50.8 mm and multiple foam sheets were stacked to achieve an overall sample thickness of about 25 mm, the metal plates of the test apparatus were 250 mm by 250 mm by 10 mm and secured with the inclusion of a spacer element so that the bottom surface of the upper plate was positioned 12.5 mm from the top surface of the lower plate, the sample was secured in the tightened apparatus and maintained in an oven at 37.8°C (100 °F) for 22 hours, the compression set ( C t) measurements were made in triplicate and reported as the mean value, a digital caliper was used to measure the foam thickness; and a) an indentation force deflection of less than 75 N at 50%, wherein the indentation force deflection test was conducted in accordance with ASTM D3574-08 with the following modifications: the dimension of the sample was 160 mm by 160 mm and the dimensions of the platens were 150 mm by 150 mm, a contact force of 2.5 N was used, all sample measurements were made in triplicate and reported as the mean value, a digital caliper was used to measure the foam thickness; and b) a constant deflection compression set of less than 25% for a deflection of 50%, wherein the constant deflection compression set test was conducted in accordance with ASTM D3574-08 for 50% deflection of the initial thickness, the sample dimension was 50.8 mm by 50.8 mm and multiple foam sheets were stacked to achieve an overall sample thickness of about 25 mm, the metal plates of the test apparatus were 250 mm by 250 mm by 10 mm and secured with the inclusion of a spacer element so that the bottom surface of the upper plate was positioned 12.5 mm from the top surface of the lower plate, the sample was secured in the tightened apparatus and maintained in an oven at 37.8°C (100 °F) for 22 hours, the compression set ( C t) measurements were made in triplicate and reported as the mean value, a digital caliper was used to measure the foam thickness; and a second absorbent layer in fluid communication with the first absorbent layer.