The Daydreamer Desk is topped with a mattress, which has a small wooden block cut into it to provide a stable area for a notepad or coffee cup, the Daily Mail reported.
Designer Nick DeMarco, 27, hopes it will encourage a "laid back casual attitude towards work and life."
And he described it as a "practical and comfortable stress reliever."
Mr DeMarco, from New York, said that it has not been designed to encourage employees to spend every moment at their desk, even during sleep.
"The Daydreamer Desk suggests thoughtful day-dreaming, introspection, and brain work is just as important as any other task that could be completed at ones desk," he said.
The surface of the desk is soft foam, upholstered in a waterproof neoprene fabric. The structure is made of powder-coated steel.
A wooden block cut into the foam measures 8.5 inches by 11 inches.
DeMarco runs his own furniture studio and produces one-off pieces to order. The desk costs 950 pounds.
He has also created the Zen Desk, which has a sand-pit on the surface, allowing workers to doodle and run the sand through their hands.