I am not sure I’ve seen anyone mention this as a cut target:
I had great results at 300/25. I cut with the cotton fabric side up, The edges don’t seem too crispy at all, very minimal melting. Thumbs up, easy way to make padded box interiors.
Detail of the cut edge:
how stiff are the cells in that? i don’t have a use for it in my head yet. but you never know what might crop up that i might think, “hey, i remember seeing that foam backed headliner stuff!” 
Super floppy. It’s a very open cell foam. I wouldn’t expect it to handle any sort of heavy /sharp weight without being possibly permanently dented. It’s pretty standard polyurethane foam.
It feels exactly like the headliner of a fabric-lined car. It’s actually really weird to feel that texture out of context.
I just test fit it to a pen slot in a box, it’s perfect for that. Very pleased.
Like a lot of foams and plastics, it sort of fuses after the beam passes. This actually worked out nicely, because it meant I was left with a perforated “punch out” situation, where the pieces didn’t come out of the larger material until I pulled it apart after the fact. It was easy to do and kept everything in position, the air assist didn’t make it move around.
There are cheaper sources of this stuff, but the was the only one that I found that was confirmed polyurethane foam and cotton fabric. Both seemed really laserable.
ok, that sounds even more perfect, since my FIL sells hand turned pens. i’ve been playing with making little coffin boxes for him. what do you use to glue it down?
That’s the next thing I was going to fool with. I haven’t tried it yet.
I was going to see how rubber cement worked, since I have it on hand. Hopefully it won’t eat the foam. Will report back in a minute.
cool. i did look at it on amazon and there’s a spray headliner and fabric adhesive. But it’s $15.
https://www.amazon.com/3M-38808-Headliner-Fabric-Adhesive/dp/B004MEBENM
A thin layer of rubber cement worked great, no damage to the foam that I can see so far, generally with solvents and foam, if it’s going to destroy it, it works pretty quickly.
and rubber cement is cheap and easy. two thumbs up.
And wow that foam is stuck on there. The rubber cement has all sorts of little surfaces to grab. I went really thin on it, thinking I didn’t want it to get up in the foam, it worked really well, foam’s still soft to the touch, and it’s going nowhere. It’s like contact cement though, so be sure you’re lined up. Next up, glue a second layer on it, see if it is still soft at double thickness with a layer of rubber cement in there.
OK glued a second layer on with a really thin coat of rubber cement. Let it dry for 5 mins, and I can’t tell that there’s any glue at all in there. It’s as soft as two pieces just laid on top of each other with no glue. Verdict: This is a good new material to laser.
Will update tomorrow after glue has had overnight to cure. We’ll see if it stays soft.
Thanks for the heads up–looks like interesting stuff.
OK so after letting everything sit overnight, the rubber cement is still adhered really well and shows no sign of changing the feel of the foam in the double-layer stack. Seems pretty stable. I’d call this experiment a success.
