It's restful in the garden (3)

I believe the answer is:
bed
'garden' is the definition.
(I've seen this in other clues)
'it's restful in' is the wordplay.
'it' becomes 'e' ('e' can mean 'electronic' which is similar to 'IT').
'restful' becomes 'bd' (I can't justify this - if you can you should give a lot more credence to this answer).
'in' indicates putting letters inside.
'e' inserted within 'bd' is 'BED'.
'the' acts as a link.
Can you help me to learn more?
(Other definitions for bed that I've seen before include "(Garden) plot" , "Place for patient in hospital" , "One with flower, sleeper, in" , "Couch" , "Bottom of the sea or river" .)
