Cushion (1；3) comprising a layer (2；4) of elastic material, characterized in that the layer comprises a plurality of parts (2a-f； 4a-e)with mutually differing elasticities. Preferably at least one boundary plane (6) between two of the parts forms a non-right angle with the layer. Also method for manufacturing such a cushion. A determined desirable relation between the indentation value and the location can be achieved by varying the dimensions of the parts and the elasticities. A cushion according to the invention will mould itself optimally to the contours of the body of a user when the relation between indentation value and the location is such that the pressure distribution between body and cushion is optimal. A determined optimal relation between indentation value and location can be derived by means of an algorithm suitable for the purpose from the forces exerted by a user on the cushion. A set of values, associated with this relation, of dimensions of the parts, elasticities and angles can be determined experimentally and/or by calculation and/or in accordance with a suitable algorithm.
