Abstract: Mediation sitting cushions and mats allow the user to meditate in comfort for great lengths of time, avoiding stress and pain often caused by traditional meditation cushions and mats. The layered mediation sitting cushions and mats combine a slow recovery visco-elastic foam (“VEF”), having load deformation properties and densities, with one or more base layers of a batting support. The sitting cushions and mats enable a person seated in traditional meditative positions to achieve a comfortable posture, regardless of the meditator's size or weight. The sitting cushions and mats also allow people to meditate in traditional cross-legged or kneeling postures comfortably, without irritation or pain. The mediation sitting cushions and mats also maintain of the pelvis in a neutral or slightly anterior position, resulting in proper alignment of the pelvis and spine, which minimizes the muscular and ligamentous strain caused by sitting in stillness for long periods of time.