A headset including an earcup having a front opening adapted to be adjacent to the ear of the user, a baffle disposed within the earcup to define front and rear cavities, a cushion extending around the periphery of the front opening of the earcup and constructed and arranged to accommodate the ear of the user, the cushion having a first density, an inner radial portion, and an outer radial portion opposite the inner radial portion, a cushion cover substantially surrounding the cushion to form a headphone cushion assembly, and a high impedance component having a second density and located near the outer radial portion to increase the transmission loss of the cushion along a radial direction.