Penalty Box?

For my birthday I received a new pair of boots. Somehow the box was left on the floor. The cats quickly decided to make it their own :-) Here's Tchai resting in the box. Is it a penalty box? A place for time out? Or a wonderful new cat bed?

You can tell that Cushy is quite at ease in the box despite the fact that he looks a tad cramped. Silly cats :-)

Lisa