Abstract: An improved rest cot is provided which includes a plurality of elongate support members arranged to form a frame having a canvas or cloth panel secured thereto. The ends of the support members are attached to each other using specially designed corner pieces. Each corner piece includes a downwardly extending leg constructed of multiple tubular sections. The leg of one corner piece is designed to nest within the leg of another corner piece so that storage of the cots in a stacked configuration is facilitated. Each corner piece also includes two open attachment sections each designed to receive one support member. The attachment sections individually include multiple engagement members sized to receive a support member. Once a support member is received between the engagement members, they are urged together against the support member using a collar which is secured to the corner piece by a mechanical fastener.