Impressive cushioning effect of EPS cushion structure on the rock-shed hole have been shown in engineering practices, while detailed research is needed on its mechanisms and quantitative evaluation. In this study, a comparative study on dynamic responses of soil cushion and EPS structure under impact load of rock-fall was performed. Contact force-indentation relationships between various cushion structures and rock-fall, under loading and unloading conditions, were obtained through static indentation numerical test and were introduced into the impact power control equation to calculate the dynamic responses of different cushion structures. Theoretical resolutions obtained in this study were compared with those of the dynamic finite element method and the two were quite in consistent with each other, which indicates that theoretical method can be used to analyze dynamic responses of sheds subjected to impact load of rock-fall. Results in this study showed that EPS cushion structure showed satisfactory cushioning effect in rock-fall impact loading which was more significant when the material is of low density and large thickness.