Flexible polyurethane foam is used as a cushioning material in upholstered furniture seats, backs and arms. It is an extremely versatile product that can be produced to have practically any "feel" - from very firm to very plush. For seat cushioning, foams that have a density of 1.8 pounds per cubic foot or higher offer the best support and durability characteristics. Several types of polyurethane foam are used in upholstered furniture. Conventional polyurethane is the most widely used. High resilience (HR foam) is used at higher price points because it offers superior support and surface softness. High comfort (HC foam) normally falls between conventional foams or foams containing a variety of materials used to increase density are also used.