It is obtained a headrest and a vehicle seat provided therewith and a method of manufacturing a headrest, that can reduce load to a neck portion of a vehicle occupant at a time of a rear collision while ensuring NV performance. A first urethane and a second urethane are disposed at an inner side of a headrest skin of a vehicle seat, and structure a headrest pad. The first urethane is embedded in the second urethane, and is elastically deformable, and supports a mass body. An elastic coefficient of the second urethane is set to be higher than that of the first urethane.