Provided herein are methods for making foam materials and foam material products having a polyurethane foam matrix defining a plurality of pores, a hydrophilic agent retained within at least a portion of the pores for improving an absorption of the foam material, a salt retained within at least a portion of the pores in an amount sufficient to render the foam material isotonic, a surfactant retained within at least a portion of the pores in an amount sufficient to be released upon contact with a moist surface. Also provided herein are methods for making a multilayer foam by casting a second foam layer on a first foam layer substrate and compressing the second foam layer before the second layer is fully cured to form an interface layer in situ.