Embodiments of the invention provide for viscoelastic polyurethane foams. The foams are made from reaction system which includes (a) an isocyanate reactive component, (b) a isocyanate component, (c) one or more blowing agents, (d) a catalyst component, and (e) a silicone based surfactant. The isocyanate reactive component includes at least (i) from 25 to 80% by weight of at least one polyoxyethylene capped polyoxypropylene/polyoxyethylene polyol having a combined number average equivalent weight from 1300 to 1700, a polyoxyethylene percentage of between 75% and 95% by weight of the combined amounts of polyoxypropylene and polyoxyethylene, and a primary OH percentage of between 80 and 95% of the total number of OH groups of the polyoxyethylene capped polyoxypropylene/polyoxyethylene polyol, and (ii) from 5 to 30% by weight of the isocyanate reactive component of at least one low functionality polyol having a functionality of between 1.5 and 2.5, a combined number average equivalent weight from 500 to 1500 and an OH number of 40 to 70.