if you are ironing clothing, you may want more cushion...i always use an old blanket, folded several times..but the ironing board in my sewing room is for pressing and that requires a harder surface...you need more than one layer of cotton, however, and the poly doesn't count, it's flat by now... and down piece anything you use for the padding, the creases and overlaps will show and keep you from getting a good 'finish'... i like denim as my last layer...cotton absorbs the moisture from the steam, and it's sturdy so it lasts a long time.