If you want a really soft seat then consider down cushions. These are considered to be the premium choice, and as you might imagine they are also among the most expensive. High quality cushions will have down proof ticking under the upholstery fabric to prevent feathers from poking through. Be warned that cushions filled just with down are very high maintenance requiring daily attention.
Down used in combination with other materials is also a good option, but also expensive. Pads made out of a Dacron® polyester fiber and down, known as Blendown pads, are wrapped around high density foam.
These pads can also be used with springs that have been wrapped up in foam. High density foam surround the springs that are then wrapped in down pads. The result is a soft surface with a strong, resilient support inside. This is a good option as the cushions do not lose their shape easily.
The most common filling is high density polyurethane. Obviously, the higher the density, the firmer the cushion will be. Foam can be wrapped in softer material or cotton to make it softer. Dacron wrapped foam is the cheapest option, but again it won’t last as long.
Make sure that you are getting high density foam, as lower quality foam can start breaking down pretty quickly.
In the end, quality doesn’t come cheap, but a good quality sofa will stay more comfortable and retain its looks for a long time. So consider buying the best quality that you can afford.