The Bed Room is found behind the far left door in the Number World. It contains 71 beds, 8 closets and a sane Toriningen. The beds are divided into six rows, most of which are occupied (assumed to be by sleeping Toriningen). The center bed of the fifth row can be used, and has a high chance of teleporting Madotsuki to The Staircase of Hands.
The Guillotine Room can be reached by entering the bleeding wall, and stabbing the Toriningen before opening the third closet from the left teleports you to Mini Hell. Madotsuki's Ghost can be found here.