My mattress is of the foam variety. I'm not positive but I should think that it would be fairly effective at stopping most rounds, especially since they would be coming at an angle and need to penetrate at least a couple of feet of pretty stiff, resilient foam.
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I think the assumption here is that we are past the attack-cat layer...
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NEVER underestimate the distracting capability of a cat that INSISTS on being petted.