A cushion or bathtub mat includes a pair of contiguous layers each with a repeating pattern of upstanding straight walls forming upstanding cells with upstanding openings between the walls. The repeating patterns of the pair of layers are laterally offset with respect to one another to form a dual layer offset honeycomb. The walls are flexible to buckle into the openings of the cells under a compressive force, and resilient to return to an original upstanding orientation, while having at least a strength to be self-supporting.