There should always be four pillows and four or five good blankets to the spare-room bed, three pairs of sheets, the top one edged with Cash’s patent frilling two inches wide, and a large red monogram on the centre of the top sheet, and at least twelve pillow-cases, with four extra ones frilled, and with monograms in the centre, which should be removed at bedtime and folded up. The counterpane should be a honeycomb one, with a deep fringe all round, and these are the only counterpanes that should be bought for real use. They always look very much better than any others, and look as well after they are washed as they do before. A Madras muslin quilt thrown over the bed in summer looks very nice; in winter the eider-down is all that is required, though I dare say I shall shock my readers by telling them that I never put away my eider-downs anywhere through the house in summer. I rarely find it warm enough at night, sleeping as I do with my windows open, to do without them. If we can only afford one spare room, that room should have a double bed in, as often married folk would like to come to us for a night or two, and I have found it very awkward myself, never being able to take in any one, save a girl or a young man, because I personally have in my present house no such accommodation, and a small room does not matter for one night, if the bed be comfortable and large enough. Maple’s brass or black and brass bedsteads and ‘Excelsior’ mattresses are the most inexpensive bedsteads I know; a brass one should be chosen if one can afford this possibly, but a very nice black and brass one can be bought for 2_l._ 5_s._; mattress (‘Excelsior’) at 2_l._ 9_s._; hair mattress at 3_l._ 10_s._; bolster at 17_s._ 6_d._, and good pillows at 5_s._ each. A room can be nicely and entirely furnished for 34_l._ 9_s._ 8_d._ in good furniture that will wear, though, of course, cheaper and less reliable furniture may be purchased. I actually hear that at Cardiff excellent suites of furniture in walnut can be bought for 12_l._, but I must believe these are simply veneered, and will fall to pieces at the least move or the smallest amount possible of wear and tear. There is no doubt that a great deal of thought has to be expended on a spare room, but there is not the smallest doubt that it ought to look as nice without (please forgive me for being insistent on this) suggesting a sitting-room, that our guests should feel at home in it at once. A flowery paper, like the old-fashioned chintzes, is bright and pleasant, but must not be too scrawly, or it will not be nice should sickness overtake our guest; but it should be lively and charming, and suggestive of pleasant thoughts, and then I am sure we shall be repaid by hearing our friends exclaim, ‘Oh, what a sweet room! Why, I feel rested already.’