Sailors find them accommodating (6)
I believe the answer is:
berths
'sailors' is the definition.
The answer and definition can be both man-made objects as well as being plural nouns.
Maybe there's a link between them I don't understand?
I don't understand the rest of the clue.
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" .)