No, its not the same thing. Polyurethane foam is harder, more dense, and doesn't crumble. You can find sheets of it at DIY stores like Home Depot and the likes. It is usually pink or blue and is used as insulation on buildings. It can be cut or melted with a hot wire to shape and sculpt it.
Gino P. Quintiliani - Field Artillery - The KING of BATTLE!!!
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