This almost seems like an ID student project, but it’s actually in production: The Lönneberga Stacking Bed, by German furniture brand Richard Lampert. It’s a sofa that turns into two twin beds, using the simplest design possible.
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In addition to the simplicity of the design, I like the little shelf that just hangs on the edge:
One downside is that here is no back and the bolster relies on gravity, meaning it must be against a wall in sofa mode. Another is that it presumably takes two people to perform the bed/sofa transformations. Other than that, the Lönneberga certainly lives up to the Richard Lampert motto:
“So wenig wie möglich, so viel wie nötig.”
(“As little as possible, as much as necessary.”)
Source: core77