This dog bed is made using an old towel, an old pillow, and some canvas fabric. I'll be giving it to the local humane society where they can use it for either a dog or a cat. I measured the pillow (20 in X 24 in), added a seam allowance and an extra quarter inch on each side so I could top-stitch from the each edge to help strengthen the seams. Here is the towel side.
And here is the back