FoamTouch Upholstery Foam Cushion High Density 3'' Height x 24'' Width x 72'' Length. FoamTouch upholstery foam is . FoamTouch upholstery foam is made of Polyurethane. High Density foam has a compression rate (ILD) of 44 lbs.High density foam is designed for that firm feeling for those who do not want to sink into their couch. FoamTouch has 100% recovery rate, 5-7 years durable and suitable for long-term use.