Abstract: A polyether based polyurethane foam is disclosed which contains high levels of reinforcing graft copolymer polyols. The graft copolymer polyol serves to open cells and to add firmness to the foam. This foam is stabilized by incorporating a blend consisting essentially of 3 to 22 weight percent of a surfactant designed for conventional urethane foams, with 78 to 97 weight percent of a surfactant designed for molded high resiliency urethane foams. The surfactants are of the polysiloxane-polyoxyalkylene copolymer type. The method of preparing this foam is also disclosed.