Think of the foam blank as the board’s soul. PU (polyurethane) is denser, giving that traditional, slightly heavier feel that many believe connects better to the wave’s energy. EPS (expanded polystyrene), used in epoxy boards, is full of tiny air bubbles, making it super light and buoyant. This can make the board feel more lively and quick to accelerate, but sometimes at the cost of that deep, rail-burying drive. It’s the difference between a muscle car and a nimble sports bike.