Economically and environmentally sustainable closed–loop chemical recycling of polyurethanes has been a goal of the polyurethanes industry for many years. This paper shows how the ultimate recovery and recycling have been integrated into the design of a novel polyurethane cushioning material which still meets all the performance requirements of today. Recycling was one aspect of the product design process which considered also the environmental impact of the whole life–cycle, from raw material manufacture, product fabrication, use and recycling to ultimate disposal. The practical implementation of closed–loop recycling involves more than chemistry. In this case, it requires commitment from furniture designers and manufacturers. Above all, it requires new processes for collection, dismantling and separation which become broader social responsibilities.