Impact cushioning and deformation of flexible open-cell polyester polyurethane (PU) foams were studied as a function of specimen geometry, including the incorporation of controlled voids. It was shown that cushioning behavior is dependent on sample geometry, which was in turn due to a complex balance of air compression and air flow, which changes with surface area-to-volume ratio of the impact specimen. Deformation studies show that impact compression proceeded initially by crushing the surface layers with little or no deformation of the center layers. As bulk compression was increased, deformation progressively propagated from the collapsed layers tending to a more uniform strain distribution at high bulk compression strains. Local asymmetric strain patterns were exaggerated using square cushions, because of corner effects which complicated air flow paths. It was concluded that cushion curve determination of open-cell foams would be more accurately performed using circular samples and deflecting air pressure from the top surface of the cushion to more closely simulate practical conditions. When designing at or near the margin, the number of cushions should be kept to a minimum and open surface area to volume ratios minimized by adopting square rather than strip cushions.