Bamboo waste, mostly from the processing of bamboo products, can be used as raw materials to prepare the elastic cushion. The bamboo-based elastic cushion (BEC) units were firstly designed through mixing low melting-temperature fibers based on human pressure distribution. And the influence of heating temperature, heating time and bamboo proportion on the elastic modulus of BEC units was investigated. Then, the BEC was prepared by the permutation and combination of BEC units with different elastic modulus and its comfort level was ranked by subjective evaluation. Results showed that heating temperature, heat time and bamboo proportion all had clear influence of elastic modulus of BEC units, and its order of influence intensity was bamboo proportion, heating temperature and heating time. Subjective evaluation indicated that the modular design method based on human pressure distribution could effectively improve the comfort of BEC. These results indicated that the BEC prepared with bamboo waste fibers and ES fibers by human pressure distribution had good mechanical properties and comfort.