The superior bed is a product made at the workshop using a Carpenter Table. To operate a carpenter's table the prisoner is required to go through the workshop safety reform program, then the carpentry apprentice reform program.
The superior bed is sold for $400.
Presently, the superior bed cannot be used as a replacement for the regular bed.
Superior Bed Located
Chapter 2 in the campaign (Palermo) two superior beds can be seen in the Palermo cells