I am searching for accommodation.
And I found many "sleeps" options. Does that mean the number of beds?
This is another example:
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It's usually a number for how many people the place can accommodate. It's NOT always an indication of the number of beds.
to accommodate for sleeping; have sleeping accommodations for
For example, a 2 bedroom apartment I'm staying in during August sleeps arguably 8, but only has 4 beds - a double, a queen, and two single bunks. It also has a sleeper couch. So in theory you could fill all those and get 8, but depending on your group, some may not want to sleep in the same bed as someone else, or might not like a couch.
So essentially, it's a theoretical maximum number of people who can sleep there, but in reality, it'll depend on the parameters of the group you have staying there.
In your first example, it indicates there are 4 bedrooms, and sleeps 10. I'd guess at either 4 double beds in total, plus a sleeper couch or cot, but it might also be 8 single beds (2 in each bedroom) plus two couches. You usually need to check more details on the listing to confirm.
In the second example,a studio that sleeps two is almost always a queen/double bed or a sleeper couch that folds out into a bed. Great for a couple, but not ideal for say, two business colleagues, or friends who are not in a relationship and don't want to share a bed.