Get extra underfoot cushioning when you work in Danner Caliper Waterproof Work Boots. It starts with their Dual Layer Comfort insole, featuring a polyurethane base with a memory foam top layer. So right away, you get cushioning enhanced with an additional plush layer. Beneath that, sewn to the last is another memory foam layer, instead of a traditional "board" like most work boots. Factor in the polyurethane midsole under all that and you're walking on four layers of cushioning support.