Perhaps the ultimate recliner for dogs and cats! The outer shell, bottom and sides are made from waterproof, rugged 600 denier urethane-coated polyester, and provide a super soft acrylic fleece top. The outer shell conveniently zips off for washing. The inner cushion is made from breathable 100% cotton sheeting and stuffed with polyfill core or fleece. The inner cushion also unzips to adjust the stuffing volume, to wash the stuffing, or to add cedar chips. Available in four sizes: Medium, Large, X-Large, and XX-Large. The X-Large size is big enough for two large dogs, the XX-Large accommodates the entire family. Made in the USA.