I know I've been throwing a lot of bugs your way, Dusty, but this one has bothered me for a while.
Overall the furniture layering system works great, but there's one issue I would love to see addressed. This being the fact that carpets (at layer 0) overlap chairs and beds at layer 0. Why not move the chairs/beds to layer 1, you ask? Because chairs/beds don't work properly at anything but layer 0 (at layer 1, the player appears under part of the chair, and under the bed as well). I'm thinking a possible solution would be to make chairs and beds default on layer 1, but function like they currently do at layer 0. That way you'd be able to put carpets underneath chairs and beds, and still properly sit on chairs and lie down in beds.
Could this be done? I imagine it wouldn't be too difficult. The other option would be to make all carpets (at layer 0) automatically appear under all other furniture (at layer 0 as well). Whichever's easier.