Cat Burger Bed
This is a cat burger, or a burger bed, or a cat burger bed, or just a plain old cat bed that looks a bit like a empty burger until the cat snuggles down into it. I like it. Funky. Unfortunately, I have no idea where you can get it. A quick search did not reveal the retailer.
Photo credit: sorry no idea! That said the modern internet has given up on copyright thanks to Pinterest and Google.