Soft and full of cloth.
The item id for PS Pillow in unturned is 59603. You can use this ID with the commands below to spawn the item, give it to a player or buy it on a modded economy server.
Useable: Barricade
Build: Barricade
Size_X: 2
Size_Y: 2
Size_Z: 0.3
Health: 33
Range: 4
Radius: 0.2
Offset: 0.23
Explosion: 37
Blueprints: 1
Blueprint_0_Type: Gear
Blueprint_0_Supplies: 1
Blueprint_0_Supply_0_ID: 59603
Blueprint_0_Product: 59002
Blueprint_0_Products: 4
Blueprint_0_Tool: 59005
Blueprint_0_Build: 32
PlacementAudioClip: Sounds/ClothPlacement.mp3
Salvage_Duration_Multiplier: 0.15
Bypass_Pickup_Ownership: True