The 2 foams I use are minicell or Rubatex. Minicell can be found at kayak supply companies and Rubatex, I normally source locally. Minicell is smooth and feels nice Rubatex is used as an industrial insulation and is rough but very duraable. Be careful when ordering. Shipping gets very expensive for sections larger than 2 x 2 ft. Many companies are aware of this and offer "deals" on pieces that keep the shipping down.
I don't use carpet or anything that holds water. A few years during a wet winter, I had blisters form where the carpet held water against the hulls for months.