I was looking to refinish my Bulgy furniture and had run out of foam brushes. I really like the foam brushes because they are disposable and polyurethane lays down well with them. Foam brushes are open cell foam and being inventive and thrifty (not cheap) I improvised by using foam dish sponges to accomplish my goal. FYI a foam brush from the hardware store can cost around a dollar or more a bag or ten 4x6 open cell dish sponges were 99 cents. What a deal! You can cut to what ever size you like so they are fully customizable. Just make sure they don't melt with the type of solvent based finish you are useage. Lacquer will melt them. I cut a piece 3/4 x 3/4 x 1" to apply the poly. The only thing I would suggest is cut a "V" point to help draw the poly and make it easier to spread. Here are the finished results.