The hydraulic resistance of polyurethane foams is studied by means of simulations of water penetration into model foams. The model foams of cubical shape are constructed by generating the centers of the cells randomly. The strength of the window separating two cells is assumed to be a function of the distance between the centers of the cells in one set of computations. In another set of computations the strengths of the windows are assigned randomly from a specified distribution. The foam is exposed to an elevated pressure at its boundaries and water penetrates into the foam by rupturing the windows with strengths lesser than the applied pressure. The variation of equilibrium volume fraction of the foam filled with water for increasing hydraulic pressures shows typical percolation behavior: there is a sharp increase in the volume filled beyond a threshold pressure. Simulations show that beyond a certain sample size there is no change in the percolation curve with sample size, and indicate that it is mainly the weaker windows that control the hydraulic resistance of the foam. The simulation results are compared with experimental data.