We developed a processing recipe to synthesize flexible polyurethane foam with a pore size of 335 ± 107 μm. The gelling reaction time was varied from 0 to 30 minutes and the physical properties of the foam were evaluated. The gelling reaction where the polypropylene glycol and tolylene 2,4-diisocyanate (TDI) were reacted to form urethane prepolymer, proceeded until a chemical blowing agent, deionized water, was introduced. Fourier transform infrared (FT-IR) spectra showed that the composition of the foam did not change but the foam height reached a peak value when the gelling reaction time was 10 minutes. We found that increasing the gelling time lessened the coalescence and helped the formation of cells. Lastly, the repeatability of polyurethane foam was confirmed by one-way analysis of variance (ANOVA) by synthesizing ten identical polyurethane foams under the same experimental conditions, including the gelling reaction time. Overall, the new time parameter in-between the gelling and blowing reactions will give extra stability in manufacturing identical polyurethane foams and can be applied to various polyurethane foam processes.