Abstract: Disclosed is a seat cushion constructed of cellular elastic material wherein its design provides more uniform distribution of supportive forces exerted by the cushion over a larger area of the anatomical portions of a person seated thereon for minimizing squeezing and restriction of arteries and nerves located in the anatomical portions of a person seated on the cushion. The cellular elastic material of the seat cushion is divided into segments having different moduli of elasticity. The modulus of elasticity of each segment is inversely proportional to the pressure exerted on such segment by the anatomical portion of a person seated on the cushion. Also disclosed is a back cushion of similar design.