In this study, a comparison is made on the models available to predict the flexural modulus of structural polymer foams. Skin thickness and density profile in the core zone are taken into account to better relate foam morphology with mechanical response. It was found that including skin thickness is not sufficient to predict flexural moduli with high levels of precision and thus a transition zone between the skin and the core must be included. To this end, a single continuous equation is proposed to represent the complete density profile, which enabled us to predict our experimental data within 3%.