Sailors find them accommodating (6)
I believe the answer is:
berths
'sailors' is the definition.
The definition and answer can be both man-made objects as well as being plural nouns.
Perhaps you can see a link between them that I can't see?
I cannot understand how the remainder of the clue works.
Can you help me to learn more?
(Other definitions for berths that I've seen before include "Bunks; moorings" , "Beds on ship or train" , "Beds on boats" , "Docks" , "Beds in cabins" .)