Energy Star issued “ENERGY STAR Room Air Conditioner V 4.0 Installation Criteria” in it Energy Star states “EPA expects traditional single layer plastic accordion panels will not comply, but expects use of cut to size foam panels”. The new installation criteria is in response to the Urban Green Council study of room air conditioner installations in 2011 for New York City. The study found that the average room air conditioner has air leaks equivalent to a six square inch hole. It concluded that solving the room air conditioner leak problem could lower New York City's energy costs by$130-$180 million every year. The problem is nationwide and is the result of a lack of focus on better installation solutions. Typical replacement foam panels are made of soft foam and absorb water. Closed cell foam is waterproof to keep the rain outside. Accordion style side panels are very thin and have minimal insulation. Nature's Cooling Solutions' Kit For Insulating Side Panels includes insulated panels that are made of 1/2 inch thick closed cell foam and raised rib design weather-strip. Most window air conditioners provide accordion panels; the panels help reduce drafts but do not provide insulation, which can cost your customers up to 10 % in wasted energy. Fits window air conditioners with a height of 13 inches or less (typically under 10,000 BTUH). Foam is easily cut with scissors to needed size. Off white color blends with room air conditioners. Nature's Cooling Solutions kit exceeds the Energy Star R value requirement.