As everyone who has ever observed a cat knows, cats love boxes, and, even if they’re extremely picky just about everything else, if it’s a box, they love it. The size (of the box or of the cat) doesn’t matter. Being comfortable doesn’t matter — then again, cats can get comfortable pretty much anywhere. As long as it is a box, cats will love it. Just look at the pictures.
A Kitty Dreaming About Wings 