PERFORMANCE SEAT CUSHION

A seat cushion for a seat in a high performance off-road racing vehicle. The seat cushion includes two foam layers, namely, a top thin foam layer and a bottom thick energy absorbing foam layer that are secured together, where the combination of the layers are capable of absorbing high energy Z-direction forces. In one non-limiting embodiment, the top layer is a methylenediphenyl isocyanate (MDI) polyurethane foam and is 12 mm thick, and the bottom layer is an open-cell energy absorbing urethane foam and is 38 mm thick.