An earmuff cushion and other foam hearing protective components such as earplugs and pods for semi-aural hearing protectors and earplugs providing improved attenuation are described. The cushion and other foam hearing protective components are comprised of a dynamically stiff foam material having a low static stiffness, and a high dynamic stiffness, which produces improved attenuation in the earmuff and other hearing protective devices in which it is used. Earmuffs made from the cushion, semi-aural hearing protectors, earplugs, and improved methods of making the hearing protective devices are also described.