In the past few years, we have covered plenty of clever cat beds and houses here. The Honismart Stretching Indoor Cat Tunnel is also worth a look. It has a honeycomb structure to evenly disperse the force. It is made of raw plant craft paper. It stretches to change shape but you can also fold it to fit it anywhere.
As you can see in the above video, you can use this cat tunnel bed as a seat. More information is available here.