The official name of the foam is Confor Foam Laminate. Mine is 18x20 in dimension, 3 inch thick, 3 layers (1 inch each of the yellow, pink & blue). You can get more details at
http://www.scs-interiors.com/aerospace/foam-products/confor-foam.html
Oregon Aero gets rather expensive because they OEM the actual foam. You can go direct and get a block of foam in varying densities from the wholesalers and it comes with the burn cert. Here's Jim website and the details on the blocks:
http://seatfoam.com/aviation.htm
http://seatfoam.com/cutting_diagram.htm
I had Jim's foam in both front seats for over 10 years until I installed the new interior with AirTex. The AirTex sets don't come with the confor foam (you can get the details at AirTex). Spent 6 months flying on it and then had my seat re-done with the confor foam.
Order the foam then take it to an auto upholstery shop and use the existing material over the foam. I had some extra foam from another project a few years ago and had them use that to form the sides of the seat bottom rather than cut into the new foam block. The material is already FAA approved and you've got the burn cert for the foam, and everything else is Owner Maintenance under part 43. You write the simple entry in the log book.
Another option - As was pointed out Oregon Aero has removable cushions in varying thicknesses, the same confor foam. But I just priced the 1 in seat about a month ago for a friend. It's great if you want removable, but otherwise it's about the same price as doing the 172 seat properly.
http://oregonaero.com/products/softseat®-portable-seat-cushion-base
The 2 in cushion is $191 without shipping.
WARNING: The manufacturer raised prices on May 1, so an 18 x 20 from Jim is now $100.50 plus shipping. And I assume everyone else has raised prices.
You're gonna end up paying about $200 no matter which way you go.