A packing cushion includes a base and a plurality of sidewalls coupled to the base. The plurality of sidewalls interconnect with each other and cooperate with the base to form an accommodating space. First and second cushion portions protrude from an inner surface of the base and an inner surface of one of sidewalls respectively. The first cushion portion includes a first surface. The second cushion portion includes a second surface. A contour defined by the first surface matches with at least a part of an object to be packed. When the object is packed in the receiving space, the first surface contacts with at least a part of the object to provide a first cushioning, and when the object is subjected to an impact to deform the first cushion portion, the second surface contacts with the object to provide a second cushioning.