Scratching post

Scratching posts are objects included in The Sims: Unleashed, The Sims 2: Pets, The Sims 3: Pets, and The Sims 4: Cats & Dogs. They are used to fulfill the Scratch or Play motive of cats. They also encourage cats not to destroy furniture.

Scratcheriffic Scratching Post
This object will occasionally wear out, and will need to be replaced.

Los Gatos Condominiums
While the catalog entry for this object shows an Energy rating, it does not appear that cats will actually sleep in it unless directed to using the  cheat. They will, however, sit on it, and will gain Comfort and Fun from doing so.

The Sims 4: Cats & Dogs
In addition to using them for scratching, cats will also sleep in cat trees.

Carpeted Conifers Cat Tree Deluxe
Environment: 1

Carpeted Conifers Cat Tree DeCarpeted
Environment: 1