That's SO cute! I just showed it to DH and he said-oh, ONLY $90! Riiight.
Don't think we're getting one, but Milli would LOVE it! She loves beds, and she loves her cupcakes. I have a thread of Milli and her stuffed cupcake-she adores it, so I think she'd really like a cupcake bed too!
Here's the thread with the pics:
http://www.yorkietalk.com/forums/showthread.php?t=85169