The work aims to explore the dynamic cushioning performance of trapezoidal slot EPE cushion and optimize the cushion structure, so as to provide a scientific reference scheme for subsequent design of cushion structure. With 23 kg/m3 EPE as the test material, the static compression test was carried out on the samples, and the stress-strain data were obtained by data processing and imported into the material library of Ansys Workbench, to simulate the finite element impact on the product-cushion system. The theoretical calculated results of impact were compared with the results of finite element analysis. Then, the equivalent contact area remained unchanged and the maximum deformation, equivalent stress, velocity and other data were obtained through the finite element simulation on the product-cushion system with different base angle and slotting distribution. When the base angle was less than 70°, the stiffness of cushion structures was too small, resulting in the product hitting the ground during falling, which could not protect the product well. When base angle was greater than 70°, the degree of 85° had the lowest equivalent stress of 0.0966 MPa, and the product had the smallest change in velocity. When the base angle was 90°, the deformation of one slot was the largest, and the value was 30.282 mm, and the equivalent stress was 0.096 81 MPa. Therefore, in structural design, the cushion structure with a base angle of 85° and one slot can be regarded as the best reference value to achieve the reduction design of cushioning materials and the best protection effect of materials.