A wheelchair seat cushion represents the interface between the wheelchair and the wheelchair driver and has to manage the force transmission and the stabilization between both of them. An additional very important requirement is the prevention of pressure ulcers by pressure relief and the transfer of humidity and heat away from the patient. The allocation of a cushion to the patient happens normally on the base of a subjective description of the cushion without any transparent decision rules. Consequently the quality of this procedure could be improved by a better description of the cushion, based on standardized laboratory tests and by the development of decision tools helping to identify the main efforts of the user. This article describes a procedure that allows the allocation of wheelchair seat cushions based on the characteristic of cushions from standardized laboratory tests and on the brief description of the user. Additionally the existing principles for wheelchair cushions are listed, described and compared. The possibilities to develop structured decision tools for wheelchair cushions are discussed.