Comfort is modified by the most recent interaction with furniture and clothing, and is dependent on the item's quality. It will replenish as long as the colonist is interacting with the object. The Comfort attribute is listed in the item's information panel, and is modified by the item's quality (e.g. 120% of normal Comfort for a Superior dining chair), while material has no effect.
Main Article: Furniture
Every type of furniture has its own comfort level and each material its own amount of work to make. One strategy of increasing comfort is to deconstruct furniture of normal and below quality in order to rebuild into Good or higher quality with a skilled builder.