Times may be tough, but apparently there’s one thing Americans are still willing to splurge on: getting a good night’s sleep.

For years, Ortho Mattress Inc. made its biggest money on midprice mattresses, but now sets priced between $2,000 and $4,000 are seeing the strongest sales.

Take its Landsdowne Eurotop model, made with organic wool and organic latex foam. Despite a $2,700 price tag for its king-size version, sales have taken off since its introduction this fall.

“It means a lot. It’s kept us from having layoffs,” said Ken Karmin, chief executive of the La Mirada mattress maker, which has 240 employees. “We have more employees today than in 2005.”

Call it the Tempur-Pedic effect.

Karmin said advertisements for memory-foam beds from Tempur-Pedic International Inc. in Lexington, Ky., have turned customers on to high-end foam and made them willing to shell out more for a deluxe mattress.

“They really have programmed consumers to start spending money at $2,000,” he said. “Their campaign over the last few years is really driving that part of the market.”

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