Zac we used to make them out of ethofoam (FLAT) and they had a pretty decent life but to try to make one out of foam where you spray it and sculpt it could be difficult. The foams you can buy won't give you the target life that you would want because they are too rigid. You could probably make a body out of burlap and fill it like a morrell target and you would get pretty decent life out of that. The most cost effective solution is to buy an old 3D target that still has some life in it and fill the holes and use it for a while. I've got some that I paid $50.00 for and we're still shooting them. Good luck and hope you have fun!