Abstract: A cushioning structure may be provided that utilizes multiple layers of differing materials, each providing a different aspect of comfort, cooling, and support. In one aspect of the invention a first layer comprises an elastomeric gel supported in a foam structure. In another aspect an additional layer comprises a liquid gel-infused viscoelastic foam. In a further aspect, an additional layer comprises a high-density polyurethane foam. In a further aspect, an additional layer comprises a foamed latex.