Triple-layer foam with moisture wicking is the premium option, and it's worth considering if you ski or ride all day or tend to work up a sweat. The three layers work together: a firm base against the frame for structure, a medium mid-layer for cushioning, and a soft top layer with moisture-wicking treatment that pulls sweat away from your skin.
This matters most on high-exertion days—think hiking for turns in the backcountry, warm spring skiing, or long resort days where you're constantly moving. The moisture-wicking layer keeps sweat from dripping into your eyes or fogging up your lens, and the multi-density construction maintains a better seal against your face over time.
If you're a casual skier hitting the slopes occasionally, standard dual or triple-layer foam will probably serve you fine. But for regular riders, that moisture-wicking upgrade genuinely improves comfort and helps your goggles last longer before the foam compresses and loses its shape.