A resilient structure comprising a carrier layer of open-cell, resilient urethane foam material. The foam material is substantially completely and uniformly impregnated with an impregnant comprising silicone. The impregnant is cured after said impregnation to produce a foamed, open cell, resilient structure wherein the open cells thereof partially comprise the carrier layer of urethane foam material and the silicone includes a filler. A method for producing a resilient structure comprising applying silicone onto a carrier layer of open-cell, resilient urethane foam material, substantially completely and uniformly impregnating the carrier layer with the silicone, and curing the silicone to produce a foamed open-cell, resilient structure wherein the open cells thereof partially comprise the foam material, wherein the structure exhibits properties of the silicone, and wherein the silicone includes a filler.