Xena, our 13 yr. old Lab gets callouses on her elbows these days from spending lots of time sleeping. I decided I needed softer beds in their crates. Diane Pagel turned me on to buying memory foam from Overstock.com. Most of the time you don't have to spend any money on shipping. I bought 3 in. memory foam in a Cal King for $48.00. It's easy to cut into dog beds. I ended up putting the foam in flannel pillowcases. Voila...pretty cheap doggy beds.
I also bought 4 inch memory foam for our bed. It's like having a new mattress. It's wonderful. It has been a Godsend with my broken ribs. Xena doesn't even want to get off our bed to go outside to potty. She is that comfortable. I have been sleeping the best ever on it. Wayne agrees. :0)