I got the seat from West Marine. It is open cell foam, so it can soak in a lttle water. What I have is a panel of redwood lattice laid on the floor, then a piece of 1/4 ply on top of that, just loose in the boat. Keeps the seat out of any water you get by climbing in from out in the water. Having the removable floor makes it much easier to clean the bay mud I sometimes get in. I have an invisalounge also. It is firmer, closed cell and probably better if expecting to get very wet hunting in the rain. Also more than twice the price of the West Marine version, as I recall.