While I realize that this may be not taken in the intended context, I have to ask - in which hotel/inn/B&B is the most luxurious, comfortable bed?

Since no one has stayed in every hotel, inn or B&B, this is VERY subjective! Westin's "heavenly beds" get high praise although I've had hit or miss experiences with them. B&Bs buy beds individually rather than "in bulk" so they, too, may be great or not-so-great.

Some previous threads discussing this topic

http://www.fodors.com/forums/pgMessa...mfortable+beds

http://www.fodors.com/forums/pgMessa...mfortable+beds

http://www.fodors.com/forums/pgMessa...mfortable+beds

We find the most comfortable and luxurious bed is at the Bellagio in Las Vegas.

I can't begin to tell you how much I love Westin's Heavenly Bed. A few weeks ago, my husband's back was bothering him terribly, and was convinced it was the mattress. I thought here's my chance for a Heavenly Bed, but found out it's a 6-8 week wait. We needed one sooner than that. I ordered a Beautyrest, which makes the beds for Westin.

Inn above the tide in sausalito. the place that makes them has a showroom in san francisco

great beds and soundproofing at the Beverly Hills Hotel. In Solvang, Ca., the Petersen Inn also had wonderfully comfortable beds (4+ years ago).

Renaissance Harborplace Hotel, Inner Harbor Baltimore