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How to make a comfortable bed for your cat
Start by getting a cardboard box your cat can fit in perfectly.
You don't want a box that's too small. That's just uncomfortable! Make sure the box is much bigger than your cat, so he/she can move around a little, and it'll be comfortable!
Cut an entrance way in it.
This must be large enough to enable your cat to fit through. Make sure it's not too small.