Answer:
What do you have when you're sitting down that you don't have when you're standing up?
You’ll have me at night and if you remove the first letter I denote the top, such as on a train
My first master has four legs, my second master has two. My first I serve in life, my second I serve in death. Tough I am, yet soft beside. Against ladies cheeks I often reside.
Runs smoother than any rhyme, loves to fall but cannot climb.
Though easy to spot, when allowed to plume, It is hard to see, when held in a room.
People take me on walks and I run and have fun. What am I?