Many people tell me that they have purchased a cat bed that has either never been used or used only briefly by their cat. I've shared similar experiences. I find that cats do enjoy having a variety of places to sleep, including the same places humans rest and sleep - couches and beds. They also enjoy cat trees, perches, carpet, and cardboard boxes. Providing options is key. I keep a folded towel on my bed as another option. My mother-in-law gave me a beach towel with a cute cat design - looks good and the cats love it.
Dr. Mikel Delgado presented at Cat Camp last month. She's a cat behaviorist and scientist. In her Science of a Happy Cat presentation, she said the best thing you can get for your cat is a heated bed. Have you tried one?
This is Andy, my parent's cat. He will go for months without using his bed. Last time I visited, I turned the inside part upside down. It's his favorite spot again.