Breaking the top part (the block with the pillow on it) of a bed drops two beds instead of one. In this way, a player can create an infinite number of beds. Only one bed drops if the bottom part of the bed is broken. Both the color of the bed and the orientation of the bed do not appear to matter.
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However, we are already tracking this issue, and this report is a Duplicate of MC-188675, which is a report that has not been resolved yet.
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Same thing happens with doors when you break the bottom block.