layer vs cushion

layer and cushion both are nouns.

Word	Noun	Adjective	Verb	Adverb
layer	Yes	No	Yes	No
cushion	Yes	No	Yes	No

As nouns, cushion is a hyponym of layer; that is, cushion is a word with a more specific, narrower meaning than layer:

Other hyponyms of layer include backing, mount, blanket, course, row, interlayer, lift, overlay, ply, tier, wall.

layer (noun)	cushion (noun)
thin structure composed of a single thickness of cells	a soft bag filled with air or a mass of padding such as feathers or foam rubber etc.
a hen that lays eggs	a mechanical damper; absorbs energy of sudden impulses
single thickness of usually some homogeneous substance	the layer of air that supports a hovercraft or similar vehicle
an abstract place usually conceived as having depth
a relatively thin sheetlike expanse or region lying over or under another

layer (verb)	cushion (verb)
make or form a layer	protect from impact