Thank you all so much.  It is a very easy and fun bed to make.  Not a bit difficult. I don't have a pattern.  None needed to make this. Just cut two of these either in the same print or mix them.  Then cut 8 strips of material for the bows, 8" long and 1 inch wide.  Sew them together with right sides together leaving an opening at one end, turn right side out, iron then stitch close to the edge all the way around. I drew what it would look like untied and laid flat.  I just took the material and measured out the size bed I wanted to make and cut it out.  You could make your own pattern first by drawing and cutting out on packing paper from UPS or maybe brown paper bags cut and laid flat and maybe tape a couple together.
I'm going to Wal-Mart in a few minutes to see what kind of material they have to make a few more.  I'm thinking a lightly quilted fabric would be really cute.  Well I'm on a roll. 

PANAMA69, I'll see you, your hubby and both your babies at my house for play date Monday.  They can try out the bed. 
  http://i14.photobucket.com/albums/a3...todogbed-1.jpg