A seat for an off-road racing vehicle including a single piece molded shell having a seat back with a head rest, side panels and a seat bottom with a thigh support, where the shell is covered by an upholstery. The seat also includes a seat cushion positioned on the seat bottom and having two foam layers, namely, a top thin foam layer and a bottom thick energy absorbing foam layer that are secured together, where the combination of the layers is capable of absorbing high energy Z-direction forces. In one non-limiting embodiment, the top layer is a methylenediphenyl isocyanate (MDI) polyurethane foam and is 12 mm thick, and the bottom layer is an open-cell energy absorbing urethane foam and is 38 mm thick.