Bees seem to like (or maybe dislike) expanding foam, too. There was a wildly buzzing hive in a hot tub enclosure during the summer holidays. There was expanding foam from the hot tub insulation everywhere!!
Absolute b@@@@rs to divide if you want less than an entire scouring pad. Shears and snips make no progress. Only way I found to do it was stretch them out and rub up and down on the sharp corner of a fletton brick. Works but a bit crude. They are slightly magnetic so I guess 304 stainless - whatever they are they are tough!