Material can be considered comfy if: * The material is GOAT for cuddling with a significant other. * The material persuades the person nearest you that you're very interested in to cuddle up with you. * The material is well written and produced to a point that it draws you in and doesn't let go. * The material is poorly written or produced and has a B-movie nature to it, making one laugh or feel at peace by the sheer silliness in the material's creation - this is particularly true if the actors seem to be genuinely trying to make the material good. * /who/ says so.