Abstract: A vehicle seat includes a generally horizontal sitting portion connected to a generally vertical backrest, and an armrest connected to the sitting portion or the armrest. At least one of the sitting portion, the backrest, or the armrest includes a plastically deformable cellular structural material arranged therein. Another embodiment is an armrest for a vehicle seat including an elastically deformable cushion material and a plastically deformable cellular structural material. A further embodiment is a vehicle seat including a sitting portion connected to a backrest, and an armrest connected to at least one of the sitting portion and the backrest. The armrest includes an elastically deformable cushion material and a plastically deformable cellular structural material. A variation of the armrest includes a barrier interposed between the cushion material and the cellular structural material. The sitting portion and the backrest each include plastically deformable cellular structural material arranged therein.