Thanks for the appraisals guys. I really appreciate it!
I guess it is pretty much agreed on the value of cushion .com. I sent out ten emails to possible end users, including those using "cushion" as their Adwords key word. This included a well known sneaker/shoe company, several companies that deal in custom cushions, and wheel chair seat cushions. Five days later I accepted an offer of 75k from a very motivated end-user. Funny thing, after I committed to sell cushion .com for 75k, a higher offer came in from the "shoe company" I had emailed earlier. I declined though, since a had already told the buyer I would sell it for the offered 75k.
There is no "market value" to a good motivated end-user. I am happy with the deal! Thanks again for the comments!