Top quality aerospace energy absorbing foam for you headrest padding, 50mm thick.
Now available also complianto to T.4.7.3:
“The head restraint padding must be an energy absorbing material that meets either SFI Spec 45.2, or is listed in the FIA Technical List No. 17 as a “Type B Material for single seater cars”: CONFOR M foam CF-42 (pink) or CF-42M (pink). CF-42AC (pink) is acceptable”
Approx size: 240x450mm, fairly enough for 2 to 3 headrests!