Although it is usually not the same thickness as light seals on the rest of the body, the answer is yes.
I have replaced the seals of several cameras and I have always used the same material for both light seals and mirror dampers.
What you have to keep in mind is that using felt would be a bad idea, since it is much denser than foam seals and therefore will not do much cushioning. You should also preferably get away from the finer foams.
However, the ideal would be to use the same thick foam as the one that had originally installed the camera.