Here: https://valheim.fandom.com/wiki/Comfort
Do you recognize the scheme?


Tables do not stack, pick 1 to use.
Banners do not stack, pick 1 to use.
Fires do not stack, pick 1 to use.
Chairs do not stack, pick 1 to use.
Beds do not stack, pick 1 to use.

And now:
Rugs do not stack, pick 1 to use.