I made both of mine one. Abers was some spare fur fabric I had, made into a cushion cover, I then sewed an old towel into a tube shape and sewed it all around the edge (the towel is black and the fur is leopard so it looks better that it sounds!) stuffed with filling from old pillows/cushions.
Zeldas was an old jumper of mine I sewed into a cushion cover and then with cord trousers stuffed to make the tube shape this time :P The jumper is grey and black stripey so it actually looks quite classy
They both love them and all they cost me was time and old stuff I would have thrown eventually
Pets at home have a christmas pudding bed, they look awesome but are a bit small for my cats
Christmas Pudding Cat Bed by Pets at Home-Christmas-Pets at Home: Buy Pet Supplies from our Online UK Pet Shop