Waste bamboo fibers are mostly in a spiral coil state and exhibit a certain degree of elasticity, which has the potential to be used as elastic cushion filler. However, there are few studies on its application to elastic cushions. In order to efficiently use waste bamboo fibers, a bamboo-based elastic cushion (BEC) was prepared and evaluated. The BEC units were prepared by mixing bamboo waste fibers with ES fibers and dividing them into five grades according to elastic modulus. The BECs were arranged with BEC units based on the sitting pressure distribution of the human body and evaluated using objective and subjective methods. The appropriate process of BEC units was a heating temperature of 150 °C, heating time of 50 min, and bamboo proportion of 50~75%.The elastic modulus of units had a clear influence on the sitting pressure distribution of the BEC. With the increasing elastic modulus of BEC units, the maximum pressure and average pressure of the BEC first decreased and then increased, while the contact area showed an opposite trend. Additionally, the comfort rating of the BEC with higher elastic modulus units was higher, and the appropriate elastic modulus range was 0.25~0.40 MPa. The BECs made with units with different elastic moduli increased the comfort rating by 12.8% compared with that with the same units, and the sciatic node was the most sensitive part for humans when sitting on the BEC. The results could provide data support for the application of waste bamboo fibers in elastic cushions.