Futon mattress is a plain cotton flexible mat that makes up a Japanese bed. Japanese futons consist of a fabric exterior stuffed with cotton or synthetic batting which is about 5 cm (2 in) thick.

It includes a 'shikbuton' which is the floor covering, on which a person sleeps and 'kakebuton', a comforter which covers the person sleeping. The shikbuton or floor mat is part of the system which has been changed into the American sofa bed concept. Futons are traditionally designed to be placed on tatami floorings; they are folded and stored in a closet during daytime allowing the tatami to breathe. Futons, if not put away during the day, should be aired regularly in sunlight. Japanese people are known to beat their futons with a traditional tool, made from bamboos which resemble a Western carpet beater. During 1968-74, American futon industries produced handmade futon mattresses, which were made by cottage industry entrepreneurs. Today, futon mattress is manufactured in industries which produce thousands of units per day.

In America, early futon makers were students of Asian or Japanese origin, who introduced futon's to associates and friends, and was known for its space saving utility. There is a huge difference between the Western futons and the original Japanese futons. The western futons are generally placed on a configurable frame that serves dual purpose; as a bed and a couch. These futons are generally filled with foam and batting in several layers, and are much thicker and larger as compared to Japanese futons. Western-style futons serve as an alternative for a bed or other furniture. The Western futons are often sold in sets which include mattresses and frames.