I bought this for a 20 lb Maine Coon that likes to sleep in boxes. (With three cat beds, he prefers appropriately a very large Amazon box to sleep in). I'm guessing it's the square shape he's attracted to.
First the the bed looks very little like the picture. The color I received is a very dark chocolate brown. The material is a cloth that simulates a leather look. Attractive but kind of weird. Soft and smooth, but feels like a mix of cloth and vinyl. It also has a slight chemical smell. (And it's made in China.) It's still winter so I'll cover it with a blanket.
The cat's okay with it, so I can't complain. Since he's fully clawed, I'm not yet sure if it'll survive too long.
Another thing to note is that the walls of the bed, like the picture, are 1.5 - 2 inches thick. So take that into account when comparing the size of your pet with the dimensions in the description. I was aiming for a bed the same size as my cat's favorite box. While the full bed is larger than the box, the actual bed space is smaller. Luckily, it's still generous enough for my cat, but he can't quite lay completely flat as he could with box.
Only time will tell if that matters and/or if it'll be worth the 40+ dollar price tag.
Updated 12/29/2010
After a couple of days, the cat seemed reluctant to get into the bed, especially without the blanket in it. So I washed it thinking maybe that funny smell was putting him off. Most of the smell is gone, but a faint odor remains. Anyway, the cat seems more willing to get in.
We'll see how it works out.
BTW, in the meantime, I threw the blanket over the bare foam. It held up very well without the cover. The bottom foam has those orthopedic spikes. Interesting. The cat was happy to get in the bed without the cover and just his blanket over the foam.
Updated 5/24/2011
The cat loves it. He's in it all day long. So far I haven't noticed any tears due to claws. And it washes very well. It has been washed a number of times and still looks good.
Updated 1/8/2012
Cat still loves it. Stays in it all the time. Still looks new. No tears due to claws. Washes extremely well.