The present invention concerns a padding for a cushion (1), such as a cushion for a seat, comprising foam material (100), with modified resilience provided by recesses (101), in at least one section of the cushion, the size and/or density of the recesses being different in adjacent sections providing a varying softness or collapsibility in the foam material (100) in one surface direction of the cushion, wherein the recesses (101) may be non-transient and a frame (410) may be completely or partly embedded in the foam. The invention also concerns a seat cushion or furniture comprising such padding and the method for producing such padding.