A method of making a cushion material includes the steps of pressing a pad onto a die with a plurality of protrusions to form a plurality of protrusion portions on the pad, and then attaching an upper layer on transversely cutting the protrusion portions of the pad to separate the upper layer and the die and form the pad with a plurality of pad members thereon, and then attaching a lower layer on the other side of the pad members to form a three-layer cushion material.