Donut ear cushion for headset. Soft and Comfortable to wear,Fit Many Styles of Call-Center Headsets. High quality material for long life. The donut headphone cushions are made out of a polyurethane open-cell foam material and artifical leather that is flexible and will stretch around the circular and oval shaped earpieces. The material that we use is generally higher in quality (and made to last longer) than the earpads that originally came with most headphones and headsets.