Mybecca Upholstery Foam 3" x 24" x 24" High Density Cushion Polyurethane foam , 100% recovery ratea Upholstery foam cushion standard (seat replacement , upholstery sheet , foam padding) Good for mattresses, bedding support, and all other home and commercial upholstery applications projects such as kids play mats, decorating, costumes, baby cribsupport, and small cushions. Also, this foam can be used for camper,cushions, boat seating, and garden benches. This kind of foam,conforms to the California Bureau of Home Furnishings Fire Code CA-117 projects. You can cut and trim this foam slab to work around various