The makiwaras at my dojo are very stiff, with only a bit of padding. That's how I prefer it. Right now I just push the makiwara to develop good coordination for penetrating strikes. In the future I'll use it for speed punching, once my knuckles are conditioned enough. I'll probably never use the makiwara for power punching, that just sounds too painful. I prefer bags and focus pads for developing power. At home my makiwara is a big ol' tree. I just tie a rag to it.