TECHNOLOGY FOCUS - INORGANIC CHEMISTRY - Preferred Components: The conductive particles are aligned into mutually isolated columns having a first end and a second end; and the first ends of the columns are exposed at the first surface of the layer and the second ends of the columns are exposed at the opposite second surface. The electrically conductive particles comprise a material that is both magnetic and electrically conductive. The portion of the electrically conductive particles projects from the first surface. The portion of the electrically conductive particles projects from both the first and second surface. The electrically conductive particles comprise nickel, silver, gold, copper, aluminum, cobalt, iron, iron, nickel, stainless steel or a combination comprising at least one of the foregoing metals. The electrically conductive particles comprise nickel-coated iron particles, silver-coated nickel particles, and/or nickel-coated stainless steel particles.    TECHNOLOGY FOCUS - POLYMERS - Preferred Components: The polymer foam layer comprises the electrically conductive particles (2-30 vol.%). The columns are essentially perpendicular to the first surface and the opposite second surface of the polymer foam layer. The columns are at an angle of 5-45 degrees relative to an axis perpendicular to the first and the opposite second surface of the polymer foam layer. Each column consists of an isolated chain of 1-5 magnetic, electrically conductive particles. The polymer foam is polyurethane foam or silicone foam. The foam is chemically and/or physically blown. The foam is mechanically frothed. The second surface is unabraded. Preferred Method: The method (m1) further involves: prior to or during curing, disposing a second removable layer on the second surface of the polymer foam layer; and prior to or during curing, exposing the second removable layer to heat at a temperature and for a time effective to allow the second ends of the columns adjacent to the second removable layer to partially embed in the second removable layer. The method (m1) further involves removing the first and/or second removable layer to expose the first end and/or second end of the columns. The step of removing the first and/or second removable layer further involves removing a portion of the first surface and/or the second opposite surface from the precursor layer to further expose the first end and/or second end of the columns. The applied magnetic field has a flux density of 100-1500 Gauss. The magnetic field is applied during foaming of the composition. The magnetic field is applied prior to curing the foamed layer. The method (m1) further involves partially curing the foam layer prior to fully curing the layer, where the magnetic field is applied after partially curing the foam layer. The method (m2) further involves prior to or during curing, disposing a second removable layer on the foam, where the second surface of the foam adjoins the second removable layer, and prior to or during curing, applying the magnetic field in order to partially embed the magnetic, electrically conductive particles into the second removable layer. The method (m2) further involves removing the first and/or second removable layer. EXAMPLE - No suitable example is given.