Window Perch for Dog, possibly Cat (Romeoville)

My husband built this for our small dog to watch out the window. We no longer need it so looking to give it away to someone whose pet would enjoy squirrel watching. It is stained dark walnut now and the steps need new carpet.
Steps slide under for convenience/space.
Cushion is covered with a piece of washable felt.
Dog bed on top is not included.