Abstract: A method of manufacturing mattresses is achieved by providing first and second layers of latex material having different indentation load deflection values. Each layer is then cut lengthwise along a longitudinal plane, preferably a medial plane to define first and second layer portions of the first and second layers each of an identical height. The layer portions are then cross united and adhesively bonded together thereby producing a mattress possessing a composite load deflection value dictated by the different indentation load deflection values of the starting layers. Preferably matching recesses are formed in the first and second layer portions of both layers. Medial recesses receive postural inserts of relatively high ILD values, whereas transverse recesses at headed foot sections are aligned to define voids at the foot and head sections of the mattress to provide head and foot relief.