Baker H2O All Season H2o Technology The Watts has roots in skate, but when we added a comfortable soft neoprene covered EVA liner to the lid, it became a top choice for wakeboarders, kiters and yakkers. Brock® foam won’t sponge up. It breathes and you stay dry without sacrificing impact protection. Endorsed by top wake athletes Chad Sharpe, Mike Ennen and Silas Thurman. Available as a H2O helmet with multiple-impact soft Brock® Foam. Bern H2O helmets meet CE 1385 standards for water sports.