A: Insulating Concrete Forms (ICFs) are hollow blocks or panels made of EPS (expanded polystyrene) plastic foam that construction crews stack into the shape of the exterior walls of a residential or commercial building. Workers then add reinforcing steel and fill the gap (typically 4” to 8”) between the two layers of foam with concrete, which cures and hardens into a monolithic core. The foam panel stays in place. This combination of concrete, steel and foam creates an incredibly strong and energy-efficient structure.