I just cut out a big square (with the fabric folded so you have 2 sides) and rounded the edges a little, then cut out a long straight piece (ended up having to cut out another piece to make it long enough to go around the whole thing.. Fold to create a tube and pin it on, all the way around.., then sewed it on. Then I stuffed the edge part.. HINT: make sure it is wide enough to get your arm in it to shove the stuffing in it. I stuffed from one end, then the other.

Here's the neat part, I had a lot of OLD throw pillows and I recycled the stuffing from them for the whole thing. Old throw pillows or bed pillows work.

Then I pinned the botton layer on with the stuffed tube part INSIDE, and sewed it together, leaving an opening to put the stuffing in it, turn right sides out. Once stuffed, I joined the edges of the outter part with needle and thread and sewed up the bottom where I put the stuffing in it.. Cats don't care if it is all squares up or you make mistakes, all they care about is that it is comfortable. Just make sure it is not packed really tight so that it is soft. There is always one of them on it now that they have it..

You could do this with any soft material or just make a pillow case cover for a old pillow for them... anything that they would like to lay on. Are these instructions clear enough to understand?