We aim to maintain as much control as possible over the development of the microstructure during the manufacture of polyurethane foam with a certain density. As a result, the finished product may not contain the required characteristics for the shock absorber used. That is why polyurethane foam loaded with zinc oxide and silica must be able to sustain the cellular structure and strengthen it. Mechanical characterization was carried out utilizing a dynamic drop impact test conducted on locally developed and constructed equipment. Polyurethane foams' mechanical properties are highly reliant on their density, cell structure (size and shape), and the fraction of open or closed cells. Within the cell structure, the foam may be directed preferentially. Following that, Raman spectroscopy and SEM investigation were used to visualize the semi-opened cells of the cellular polymer. The cellular polymer appears to possess permanent, regular cellular structures with a high degree of reversibility in terms of overlap.