Take a comforter and cut it into 4 to 6 pieces depending on size (full, queen, king).
Then place a piece inside a pillowcase (or sheet, but you have to cut the sheet and stitch the sides).
Stitch the end of pillowcase. Then set sewing machine to largest stitch size and do some freehand quilting.
I made these pet cots/beds for the local humane society.
The Humane Society thanked me and gave me 20 more comforters to cut up for them. This I did and then I went to local auctions and thrift stores to get more supplies.
This saved on energy costs as now you have 4 to 6 beds for the dogs/cats from 1 comforter. Electric and water usage have gone down saving valuable resources for the shelters.