The density of foam is measured by the weight of one 12-inch cube of foam. The higher the density, the better the foam; a density of 1.8 to 3.2 is best for furniture seats. These weights may also be expressed as numbers; for example a weight of 1.5 pounds per cubic foot of foam may be written as #15.
The amount of pressure necessary to compress the foam by 25 percent is the Indentation Load Deflection, (IDL) rating of the foam. Seat foam on furniture requires firmness; an ILD rating of 30 to 40 is acceptable; back cushions require an IDL of 20 or less.
A high-density foam may have a high IDL; this would be very firm foam. A high-density foam may have a low IDL; this would be a dense material that compresses much more easily than the high-density with a high IDL. Personal preference and usage of the furniture will determine the foam most suitable.
Foam is a biproduct of the petroleum industry and the price of foam is reflective of that industry's price fluctuations. Memory foam is latex foam which is a rubber-based product.