The multi-scale asymptotic method provides a separate description of the viscous and thermal response functions governing acoustic waves propagation through porous materials. However, these response functions are inherentlyinterdependent for simple porous structures such as slits or tubes – their determination being directly influenced by the microstructural features of the geome try. This study aims to identify, characterize, and realize a microgeometry providing the ability to independently modify the viscous and thermal behaviours. A relative autonomy in the control of these phenomena would make it possible to regulate energy conversion processes within the structure, which can be either dissipative (e.g., sound absorption) or generative (e.g., thermoacoustic gain). Among the various microgeometries, cellular solids made by an assembly of cells with solid edges or faces, packed together so that they fill space, emerge as promising candidates for achieving such a goal. Within the interconnected cells (pores), the viscous losses are governed by the aperture sizes of the faces (throat section). On the other hand, the thermal exchanges are closely related to the interface between the fluid and the solid and consequently to the dimensions of the cells. The identified microstructure is a typical Kelvin cell-based geometry, modified to account for manufacturing constraints, and characterized by faces with well-defined opening ratio and thickness. This work presents a model, experimentally validated, to predict the transport parameters of such cellular solids. It provides a valuable tool for designing microstructures having the attributes to independently tune thermal and viscous effects for specific application requirements.