An impact absorbing assembly for vehicle interiors comprises a body having tabs that are connected to the body by a bendable hinge. The body may be either secured to a structural member, a vehicle seat, a trim piece or may be formed integrally from part of a structural component making up part of the vehicle. The impact absorbing assembly may be disposed behind a covering layer or seat back shell. A method of making an impact absorbing assembly with sheet metal forming processes and method of absorbing impacts is also disclosed.