The work aims to propose the design idea of overlay combination cushion, and verify the correctness of the method by numerical simulation method. Based on mathematical ideas, the design method of overlay combination cushion was analyzed. An example of linear elastic material model was designed, and the analytical solution was obtained. Numerical simulation was verified based on DTM module of Ansys software. The error of the numerical simulation results and the analytical solution was 2.1%, which verified the correctness of the overlay combination cushion design method. In the mathematical sense, the design method of overlay combination cushion needs to obtain the determinate design result by applying more constraint conditions when the solutions to the equation set are indeterminate. The DTM module of Ansys software is a simple and efficient analysis tool to evaluate the performance of the cushioning packaging system.