Cushioning system with parallel sheets having opposing indentions for linear deflection under load

A cushion comprises a first surface made of flexible high polymer resin; a second surface made of flexible high polymer resin, in at least partially coextensive relation to the first surface to define a cavity therebetween, the coextensive relation defining opposing corresponding portions of the first and second surfaces; a plurality of support members comprising inwardly directed indentations in both of the first and second surfaces extending into the cavity, a plurality of the indentations in each of the first and second surfaces having a square shape and an outwardly facing recess, a plurality of the indentations in the first surface abutting the indentations in the second surface; a layer of viscoelastic foam substantially overlying the first surface; and, a fabric enclosure surrounding the first surface, the second surface and the foam layer.