The Comfort H/STM Hard Soft Bite Splint is the most widely prescribed bite splint due to its comfort and fit. Two layers make up the Comfort H/S Bite Splint: a 1 mm soft, comfortable polyurethane inner layer and a 3 mm hard, durable copolyester outer layer. The soft internal surface rests comfortably against the teeth and gums, while the hard occlusal surface provides durability and bonds with acrylic for easy modification.