Abstract: An improved mattress, mattress layer or mattress topper comprising two different materials inversely cut in a gradient manner and laminated or otherwise affixed together to produce a flat surfaced mattress, mattress layer or mattress topper. The affect of this design emulates the profile of the human skeleton. The improved mattress, mattress layer or mattress topper provides a deeper amount of top material in the hip area than in the leg/knee area and an even deeper amount of top material in the shoulder area than the hip area. In several embodiments, the top material is a softer material in comparison to the bottom material. Materials include, but are not limited to, foam and latex. The improved mattress, mattress layer or mattress topper may have multiple layers of material laminated or otherwise affixed to the present invention.