The Susan Lanci Cuddle Cup bed is three products in one; the sides can roll over to form a bed; it can lie on its side to form a sleeping bag for those that like to “tunnel” and it can be pulled open to form a blanket for those that want to “nest”. The outer fabric is a plush faux fur and the interior is our ultra-soft Curley Sue or patterned Minky.   These Cuddle Cups are manufactured in the USA.