The measurement of the boxing panel of a seat or back cushion is crucial in determining the thickness of foam that we will use. Our approach is to use a thickness of foam that is the same dimension as the height of the boxing, i.e. 3" boxing on the cover gets a 3" thick foam core. The foam is the firmest part of the cushion and we want the edge of the foam to line up with the seams of the cover and hold them straight. The material that is wrapped around the foam, whether it be polyester, down/feather or wool, just adds to the total thickness of the cushion, which we call the "crown".