The Rug Bear Skin gives comfort bonus. When walking over it, there are no footsteps sounds at all, recommended when the floor is made of metal and you want to be silent while inside a building. If placed close to a wall it could be seen from the other side of it, and is possible to take it or destroy it.
It is possible to place it on walls and ceilings.
Even more useful than a regular rug as it provides 100% comfort when the player is nearby. However, the comfort level increases in increments so it takes a few seconds to reach 100% comfort.