The Commercial Council of Magrathea Pillow

Magrathea is a planet located in the Horsehead Nebula in the Milky Way galaxy and orbiting the binary star Soulianis and Rahm. It was the center of the custom planet-building trade in the former Galactic Empire, where hyperspatial engineers sucked matter through white holes in space to form it into dream planets - gold planets, platinum planets, soft rubber planets with lots of earthquakes - all lovingly made to meet the exacting standards that the Galaxy's richest men naturally came to expect. The Magratheans grew very skilled at varying aspects of this occupation and soon did nearly nothing else.