Abstract: A cushion of a portable seat is formed from multiple layers including at least one memory foam layer. In one implementation, the portable seat is constructed as a turkey seat incorporated into hunting vest design. The seat cushion (100) includes an uppermost layer (102) positioned proximate to the user, a lowermost layer (106) that will be disposed proximate to the ground, a stadium bench or the like and an intermediate layer (104). The uppermost layer (102) may be formed from a memory foam material, the intermediate layer (104) may be formed from an open cell foam material and the lower most layer (106) may be formed from closed cell foam. This construction allows for desired memory foam conformance while providing significant cushioning for substantially any user under substantially any condition and yields a product of suitable weight for portable applications.