I got a used baby crib mattress and slipped it inside a sleeping bag. You could also used fitted crib sheets on it.
I made one by using an old down comforter and an old sheet. I sewed the sheet to make a giant pillowcase, stuffed the comforter in it and sewed the sheet closed. My dog seems to love it - the down comforter makes it flexible enough for him to 'paw' at it to make his bed.
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