Comfortable cows produce more milk.
And because cows aren't too careful about how they lie down, a soft landing-pad underneath can prevent injuries as well. Another benefit of these cow-beds is that they're stuffed with old shredded automobile tires that would otherwise be filling the dumps and polluting the soil. And by the way, a Canadian company has started making the bovine beds as well, so Bossy can buy Canadian when she shops for a new bunk.