I found this one in free stuff.  http://www.renderosity.com/mod/freestuff/details.php?item_id=23860   P5 Dynamic Bed.

There used to be a tutorial on how to make your own dynamic mattress but I am having trouble locating it. There was a download link for a mattress.

 

http://www.sharecg.com/v/40278/3D-Model/Dynamic-matterss Goes with this tutoria/cnversation.  http://www.renderosity.com/mod/forumpro/showthread.php?message_id=3615239&ebot_calc_page#message_3615239 This might have been the one I was thinking of.

 

Another article that may be of interest.  http://www.renderosity.com/mod/forumpro/showthread.php?thread_id=2102851&page=2 No bed that I could find but you may try contacting the author.

 

No dynamic pillows found. Sorry I could not be more helpful. Note, I only checked free stuff. There may be something in a market.  So you may want to check a few.

Poser Pro 2010