Can you use scraps or an old pillow stuff for the cushion inside??? That would also help with the cost. If you can get the cost of the materials down you would be able to make a bit more pocket money. If it were me buying I would not pay more than 30.00 for a dog pillow...but that may just be me...many people spend alot on their animals and themselves. Me... I look for the deals or make it myself.