CROSS-REFERENCE TO RELATED APPLICATION
 This application claims priority from U.S. provisional application Ser. No. 60/731,590 filed Oct. 28, 2005, the disclosure of which is hereby incorporated by reference. This application is related to U.S. design application titled, "REDUCED STRAIN TOILET SEAT," which was filed on even date herewith; attorney docket number 2272.2 and inventor Julie Windle Bryant.
BACKGROUND OF THE INVENTION
 1. Field of the Invention
 This invention relates generally to toilets and more particularly with a toilet seat lid that reduces strain and improves comfort.
 2. Description of the Related Art
 Cushioned toilet seats have been known and used for many years. Cushioned toilet seats evolved from the basic hard-surfaced toilet seats in an effort to improve comfort for those individuals that require extended time moving their bowels and emptying their bladder. Additionally, both hard-surfaced and presently available cushioned toilet seats are generally unsatisfactory for use by a disabled person, in that they do not accommodate perineal cleaning that may take several hours, especially for those having spinal cord injuries which seriously limits or prevents leg movement.
 In the current cushioned toilet seat art, the cushion material is made of polyurethane foam encapsulated in a layer of soft plastic, such as polyvinyl chloride. These cushioned toilet seats also have a stiff supporting base, on which the cushion material rests.
 For example, U.S. Pat. No. 4,248,646 to Ginsburg describes a method of making a foam filled cushioned toilet seat. As described, a foamable polyurethane resin reaction mixture is introduced into a soft plastic cover, to become the interior of the toilet seat. The resulting polyurethane foam provides for the cushioning.
 U.S. Pat. No. 4,964,179 to Kimes describes a toilet seat for disabled persons. The described seat is elevated to raise the seating height and is shaped to provide different support points, but has a hard seat surface. Prolonged sitting on such a seat may cause discomfort, fatigue and even sores.
 U.S. Pat. No. 6,370,704 to White, Jr. describes a fluid-cell toilet seat. The toilet seat described in this patent has a plurality of water cells disposed radially between its top cover and base. These radial cells provide some cushioning, but since they are not interfaced together, they do not allow a shift in liquid from a point of pressure to another area of the seat, thereby providing little advantage over foam. Furthermore, during extended sitting, the bumps created by the water cells may become uncomfortable.
 What is needed is a toilet seat that provides improved comfort and health benefits.
SUMMARY OF THE INVENTION
 In one embodiment, a toilet seat is disclosed including a rigid base with a centrally located aperture disposed therein, sized for receiving and supporting a weight of a human in a seated position for use as a toilet seat. A top cover is affixed to the rigid base forming a gap between the top cover and the rigid base where a solid gel cushion is situated, thereby providing a cushioned interface between the rigid base and the human.
 In another embodiment, a toilet seat is disclosed including a rigid base with a centrally located aperture disposed therein, sized for receiving and supporting a weight of a human in a seated position for use as a toilet seat. The rigid base has a top surface, a bottom surface, an interior edge defining the aperture and an outer edge. A top cover extends over the top surface of the rigid base and is affixed to the bottom surface of the rigid base forming a gap between the top cover and the rigid base and a solid gel cushion is situated within the gap, thereby providing a cushioned interface between the rigid base and the human.
 In another embodiment, a toilet seat is disclosed including a rigid support capable of supporting a human being in a sitting position with a continuous solid gel cushion for providing a cushioned support. A barrier is situated between the human being and the continuous solid gel, holding the continuous gel in place against the rigid support.
BRIEF DESCRIPTION OF THE DRAWINGS
 The invention can be best understood by those having ordinary skill in the art by reference to the following detailed description when considered in conjunction with the accompanying drawings in which:
 FIG. 1 illustrates a top view of the prior art.
 FIG. 2 illustrates a cross-sectional view along line 2-2 of the prior art.
 FIG. 3 illustrates a top view of the present invention.
 FIG. 4 illustrates a cross-sectional view along line 4-4 of the present invention.
 FIG. 5 illustrates a cross-sectional view along line 5-5 of the present invention.
DETAILED DESCRIPTION OF THE INVENTION
 Reference will now be made in detail to the presently preferred embodiments of the invention, examples of which are illustrated in the accompanying drawings. Throughout the following detailed description, the same reference numerals refer to the same elements in all figures.
 Referring to FIG. 1, a top view of a toilet seat of the prior art is shown. Many toilet seats of the prior art are shaped as the seat 10, though some are more oblong and some have a void towards the front (somewhat of an inverted "U"). Most seats of the prior art are hinged and fasten by a standard arrangement using two bolts (not shown) passing through the end fittings 16 of the hinges. Generally, toilet seats of the prior art have a centrally located aperture 18 and a seat area 12.
 Referring to FIG. 2, a cross-sectional view along line 2-2 of a toilet seat of the prior art is shown. Although many toilet seats 10 of the prior art consist of a solid seat member 12, some toilet seats 10 of the prior art include a solid base 14 and a vinyl or plastic cover 15 and are filled with a foam 11 such as polyurethane foam between the solid base 14 and the plastic cover 15. Such foam 11 provides a small amount of cushioning but does not provide enough of a cushion for long periods of use. Also shown is a standoff 13 that holds the toilet seat 10 a small distance above the toilet bowl (not shown).
 Referring to FIGS. 3 and 4, a top view and cross sectional view of the present invention is shown. In the preferred embodiment, the toilet seat 20 of the present invention is shaped more circular with the top outer and inner edge substantially flat and outer right and left edge substantially flat. In less preferred embodiments of the present invention, seat 20 is shaped as a standard toilet seat or it is shaped as the standard oblong seat. In some embodiments of the present invention, there is a void towards the front (somewhat of an inverted "U"). In the preferred embodiment, the toilet seat 20 of the present invention is hinged and fastens by a standard arrangement using two bolts (not shown) passing through the end fittings 28 of the hinges (not visible). The toilet seat 20 has a centrally located aperture 28 and a top cover 22. In the cross section shown in FIG. 4, the top cover 22 of the toilet seat 20 is attached to a solid base 24, creating a gap 21/25 which is filled with a solid gel material.
 There are many solid gel materials suitable for comfort and medical cushioning of humans. Solid gels have the consistency of fatty tissue. It can "slide" and move laterally, so they are effective in balancing and shifting forces. The solid gels include, for example, polyurethane gels, polyurethane elatomeric gels, elatomeric gels, silicone gels, silicone dielectric gels, neoprene impregnated with nitrogen bubbles, etc or any combination of the like. One such gel is Gelastic™ as described in U.S. Pat. No. 5,994,450 to Pearce issued Nov. 30, 1999, which is hereby incorporated by reference. This material is an oil-extended tri-block copolymer elastomeric gel. It can be processed by extrusion, casting, or injection molding. Because the softness is controlled by oil content, Gelastic can be made in a wide range of hardness/softness and is very strong and durable.
 Another such solid gel is Intelli-Gel™ described in U.S. Pat. No. 6,026,527 to Pearce issued Feb. 22, 2000 and U.S. Pat. No. 5,749,111 to Pearce issued May 12, 1998, both of which are hereby incorporated by reference. Intelli-Gel™ is usually made from Gelastic™ and has a wide variety of properties by changing the elastomer formulation and the wall and cell dimensions.
 In the preferred embodiment, a gap 25 is formed between the top cover 22 and the inner and outer edges of the rigid base 24, providing extra cushioning for any part of the human body that may overlap the inner or outer edge of the toilet seat 20. In some embodiments, a standoff 23 is affixed to the bottom of the toilet seat 20 and is intended to rest on the toilet bowl (not shown) to distance the toilet seat 20 from the toilet bowl. In some embodiments, the upper corners 30 of the rigid base 24 are rounded for improved comfort.
 The top cover 22 is made of a preferably durable, flexible, soft material such as vinyl, woven cloth, leather, synthetic leather, rubber, plastic film or the like. For medical use, especially in situations where the patient remains on the seat 20 for extended periods of time, the top cover 22 is made of a material that has antibacterial properties. One example of an antibacterial cloth can be found in U.S. Pat. No. 6,815,379 to Nomura, issued Nov. 9, 2004. This patent describes a cloth comprising glass which is generally a soluble glass and a gold component is contained in a glass composition, thereby reducing bacterial growth. Other known antibacterial cloths include silver threads to reduce bacterial growth.
 Another example of an antimicrobial fabric is described in U.S. Pat. No. 6,979,491 to Yan, et al., issued Dec. 27, 2005, which is hereby incorporated by reference. The described fabric produces an antimicrobial and antifungal effect by the use of nanosilver particles that adhere to the fabric.
 In another embodiment of the present invention, a neoprene material such as G231 is used for the top cover 22, which is a closed cellular product made from neoprene, typically used for scuba diving wetsuits. This type of material allows some gases to permeate the top cover 22, while preventing moisture from collecting, thereby reducing bacterial growth.
 Referring to FIG. 5, a cross-sectional view along line 5-5 of the present invention is shown. This figures shows a complete cross-section of the toilet seat 20 of the present invention.
 Equivalent elements can be substituted for the ones set forth above such that they perform in substantially the same manner in substantially the same way for achieving substantially the same result.
 It is believed that the system and method of the present invention and many of its attendant advantages will be understood by the foregoing description. It is also believed that it will be apparent that various changes may be made in the form, construction and arrangement of the components thereof without departing from the scope and spirit of the invention or without sacrificing all of its material advantages. The form herein before described being merely exemplary and explanatory embodiment thereof. It is the intention of the following claims to encompass and include such changes.