I just booked an order for a mattress sales meeting for cupcakes. Any ideas???

Wow. Tricky one. The only thing that comes to mind right away is rectangles of fondant that have a "quilted" look so they resemble mattresses.

You may want to ask them if they are having some kind of title or inspirational slogan for the meeting that could give you some more ideas. Or is there a company logo that you could play off of?

Sheep, maybe. You know, like counting sheep. Maybe you could do a CT of their logo...IDK. Sorry, I wasn't more help!

Maybe little pillows on a quilted fondant cupcake topper.

What about the mini loaf pans. They are about the size of a jumbo cupcake and you can ice them to look like beds. Basket weave the blanket and then a pillow that is just a puff of bc. Just a thought.

a cupcake cake to look like one big mattress. Each cupcake could be a "square" to make the mattress. Put a quilted looking edge on each one after you ice the cupcake cake top.
If they sell Serta's you could use cadbury eggs and star tip white icing with little choc egg heads to look like a bunch of sheep. One sheep per cupcake, but that would take a TON of time!!
http://www.brightideas.com/easter/recipes/r_1633_1.jsp this is where I got the idea from last year.

Do they have to be the typical round cupcakes? I went to Michaels in search of one thing, but instead found all of their Wilton cake plans on sale for $7.99. Instead of buying what I intended, I ended up with the mini loaf pans. So, instead of soccerball topped cupcakes, I'm going to end up making soccer fields out of the mini loafs. Could work the same with mattresses.

You could then cover the mini loaf mattress with bedding.

How about a cupcake cake to look like fluffy white clouds and then some fondant sheep on top.

First and most importantly....HAPPY BIRTHDAY (a day early)

Secondly, when you booked the order did they mention that they had to be themed? Maybe they would be just as happy with some nicely done spring looking cupcakes. Sometimes I get stumped because I am overthinking on a certain theme, but I also know that it would be really great for business to come up with something clever.

That being said, the only thing I can think of are sheep...sleeping/laying on big puffs of icing clouds.

That's a fun theme! Colette Peters did an awesome wedding cake with tiered mattresses & sheep in her latest book "Cakes To Dream On". Maybe this will inspire you? You could ice each cupcake using white fondant and give it a quilted pattern...then top it with a little sheep cookie on a toothpick? I've scanned the photo here...

If they don't have to be too formal, you could simply pipe Z's onto fondant or even buttercream iced cupcakes.