Nowadays, Fused Deposition Modeling (FDM) is a powerful tool for manufacturing complex components, due to its customizability, low cost, accessibility, and fast prototyping time. It is an alternative for creating thin-walled structures, as it allows for novel designs. This article focuses on the design and numerical evaluation of 3D printed sandwich structures for energy absorption applications. For this purpose, five structures of Acrylonitrile Butadiene Styrene (ABS) were designed. To ensure optimal performance, the 3D printing parameters were optimized based on the corresponding literature. The structures had cores based on polygonal and cell arrangements. The effects of cross-section and mass on energy absorption were analyzed, and parameters such as energy absorption, peak load, mean force, and crush force efficiency (CFE) were determined during the study. The structures were assessed by out-of-plane compression tests. The numerical analysis was executed using Abaqus finite element software. Results showed that the energy absorption performance is primarily determined by the geometry and density of the structures. The best performance was found for a circular cellular structure, with a CFE of 0.884.