Once a piece of upholstered furniture has its frame and springs, the next components are the cushions and padding. Seat cushions sit on top of the spring system and seat deck. Back pillows, if present, rest against the back and arms of the piece.

Most cushions are made of a high-density foam core that is then wrapped with either soft polyester, feather and down, or a hypoallergenic down substitute. Dacron adds resilience so that pillows and seats keep their shape, while the wraps form a soft envelope. Cushions and pillows are usually sewn into cotton cases to ensure smooth upholstering.

Feather and down offers the maximum comfort and softness in cushions and pillows that most people desire and designers prefer. Feather and down back pillows and wrapped seat cushions can always be "fluffed-up" to maintain an attractive look. Feather and down fills and wraps require a little more maintenance than polyester and high density-foam but they have greater comfort, durability and resilience.