Cellulose-based materials are now commonly used, including in the field of acoustic comfort. Often presented as a less environmentally impactful alternative to traditional acoustic absorbents (such as melamine, glass wool, etc.), these cellulose-based materials are more frequently derived from recycling, undergoing, in most cases, a technical process that allows these cellulose fibers to be obtained, thus inheriting the acoustic properties of the latter, with limited or even non-existent control. This paper proposes a manufacturing process that allows for the production of cellulose foam with precise control over its porosity, pore size, and interconnections. In addition to exhibiting good sound absorption properties, this process also enables the fabrication of gradient-porous structures and other hybrid materials, which can result in remarkable sound absorption properties.