The shoe itself is made from leather, but inside you'll find memory foam cushions to keep your feet both cozy and rested during a long day. (geekwrapped.com)
The padded ear cups feature memory foam cushions and the whole design folds up for easy transportation. (pocket-lint.com)
Finally, this product comes with removable memory foam cushions to maximize comfort for your furry friends. (thesprucepets.com)