While attending MacWorld Expo this year, I came across this extremely large booth with these pods that you take a nap in. You lie comfortably in this sensory deprivation pod, and drift to dreamland.
These are are provided by MetroNaps, whom claim to ‘enhance workforce productivity through mid-day napping equipment and education.’
I’m sure there is some science to the benefits of napping. All I know is I like a mid-day nap from time to time… 
I think that all companies should allow mid-day napping…