Pet bed

A pet bed, comprising:

• a first fabric layer forming a first inner shell;
• a resilient compressible filler material disposed within the first fabric layer, the first fabric layer permanently retaining the compressible filler material therein, the first fabric layer and compressible filler material forming a cushion;
• a second fabric layer forming a second inner shell and completely encasing, and having a similar shape and size as, the first fabric layer, the second fabric layer comprised of a waterproof fabric so that a liquid contacting the second fabric layer is prevented from contacting the first fabric layer, the second inner layer having a first closure device for closing a first opening extending along one side thereof to allow the second inner layer to be removable from the first inner layer;
• and
• a third fabric layer forming an outer shell formed from a breathable and liquid absorbing fabric and completely encasing and having a similar shape and size as the second fabric layer, the third layer configured to absorb the liquid that may come into contact with the third layer, the third layer having a second closure device for closing a second opening extending along one side of the third layer to allow the third layer to be removable from the second layer.