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BUG - Designed specifically for Snow Sports use.
PLUS - Designed AND Certified for Snow, Water, Bike and Skateboarding use. The plus comes with different ear pads and foam pads for it's different areas of use. It's also indicated on the rear of the shell what the helmet is used for by little icons.
The size of the actual shell is the same. However, the PLUS has a Kevlar Aramid inner shell. It's like carbon fiber, super strong . PLUS also designed to take multiple impacts unlike the BUG which is still single impact.
The BUG weighs 550grams (1.2lbs) and the PLUS weighs 950grams (2lbs)
I have had both helmets and I ended up returning the PLUS because I didn't like the weight. I like having something I can barely feel on my head.