Both layers of our new bilaminate design are made of EVA. The base layer is blue and 3/16″ from the heel through Metatarsal heads. Medicare allows us to be less than 3/16″ of an inch past the met heads to the tip of the insert. The pink top layer is 1/8″ through the met heads and tapers also. This allows for the same great comfort under the heel and met heads and allows us to fit difficult single depth shoes.