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Yes, it's the dark grey foam you need, but it ain't cheap. To cut the holes for eyepieces, you can do quite a neat job by filing a sharp edge on the end of a bit of pipe the required size and twisting and pushing it into the foam. For rectangles, a serrated kitchen knife will work, just let the knife do the work, if you push too hard, the foam will distort and your nice straight cut becomes a ragged mess.
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