The Leather Sofa is a furniture item that is introduced in Nintendogs + Cats. It can be bought in Modo Home in all versions for $600. It can be placed in one of the four corners of the player's home, and pets can sleep on it.
In French Bulldog & New Friends, it is readily available.
In Golden Retriever & New Friends, it is unlocked with 9,000 Owner Points or by playing 29 days.
3DS: "This modern black-leather soda is comfortable and stylish."