The Wolf-obo says:
|Chicken Lady, I mean Garuda, may be a tough bird, but her
feathers make some of the comfiest couch stuffing imaginable.
Crafted Item Information
An extravagant winged couch made using feathers taken from the primal Garuda─now with whirling feathers! ※Cannot be retrieved once placed. ※One per estate only.
Item Lv 70
Required Lv 1
No Attributes. —
1. Observed by Melisma at the home of Aegis (Leviathan)