A durable pet having a flat polyurethane foam core, a first polyurethane layer bonded to the top surface of the core, and a second polyurethane layer bonded to the sides of the core, and a method for making such a bed. The first polyurethane layer has a thickness of about 0.05 to 0.25 inches and a hardness of about 20 to 70 durometers. The second polyurethane layer has a thickness of about 0.05 to 0.3 inches and a hardness of about 50 to 100 durometers. The pet bed may have a third polyurethane layer bonded to the bottom of the core, the third layer having a thickness of about 0.05 to 0.25 inches and a hardness of about 20 to 100 durometers. The first, second and third layers typically completely encase the core.