Dressings for use in negative pressure therapy and methods of making the dressings are provided herein. The dressings may comprise at least two layers in a stacked configuration. The first layer may comprise a manifold layer and the second layer may comprise a silicone gel layer. The second layer may have perforations to form fluid restrictions that can open and close when used in negative pressure therapy. The perforated second layer may be formed by a first and a second curing step.