Fluffiness manifests itself in multiple ways. The overall most significant of those have to do with energy; (that is, fluffy new age energy) as it gets "lighter", ie. it becomes less compact, it could be said that it becomes more fluffy. Everything that exists is fluffy in this sense to some degree, as matter is energy. This also ultimately means that getting too fluffy is quite a disturbing thing to happen; particularly if you get fluffalized all the way to oblivion. Fluffiness, in another sense, is also a measure of greatness, from a divine point of view.