Which layer of skin acts as a cushion and stores fat?

The hypodermis, also known as subcutaneous tissue, is the correct answer as it serves multiple functions including acting as a cushion and storing fat. This layer is located beneath the dermis and attaches the skin to underlying tissues and organs. It consists primarily of loose connective tissue and fat cells, providing insulation and energy storage. The fatty tissue in the hypodermis also helps to absorb shocks, protecting the body from injury.

In contrast, the dermis is located above the hypodermis and contains blood vessels, hair follicles, and connective tissue but does not primarily function in fat storage. The epidermis, being the outermost layer of skin, provides a barrier to the environment and does not have fat storage capabilities. Lastly, the stratum corneum is a specific layer of the epidermis composed of dead skin cells that help prevent water loss and protect underlying layers but lacks the cushioning or fat storage functions inherent to the hypodermis.