I like the red 1" think clicker board for punching into, you can also get small pieces of it like 12 x 18 at tandy, it is a little firmer so it is easier to punch into. I tried the white cutting board stuff but it did not hold up near as long, it is much cheaper though. I have also covered all of my benh and table tops with rubber 3/4" stall mats, just as added precaution and it can also be punched into.
Dink