The Superior Bed is a crafted item made by prisoners in the Workshop. Despite its appearance, the bed cannot by used by prisoners in their cells, holding cells, or dormitories. Instead, the Superior Bed can only be sold, either manually or by taking it to exports for automatic sale.
It is created at a Carpenter Table by prisoners that passed the Carpentry Apprenticeship program. It takes 6 wood and 45 in-game minutes to make a bed. Unlike the Sheet Metal, wood will not be purchased and delivered automatically as needed. Instead, a prisoner must create it on a Workshop Saw using logs.
When the Superior Bed was introduced, it was supposed to serve as a required object for the "Superior Cell", which never made it into the game and has eventually been replaced by the cell grading for normal cells, which still only can use normal beds.
Two Superior Beds can be seen in the chapter Palermo