My parents have this bed in a XL and their two dogs love it. Together they have ample room to spread out. Being that the two dogs I have are a bit smaller than my parents dogs I was so excited to get the Armarkat bed in a L. The measurement specifications of 40 x 28 were perfect. However, when I received the bed it looked a little smaller than I imagined. I measured it myself and it's only (almost) 38 x 26. 4 inches isn't HUGE I know but it's enough to make a difference and for that I'm pretty discouraged.   

Comfortable, good quality.
Smaller than specified!!