Comfort to one person is agony to another. Hemingway wrote standing up, with his typewriter atop a bookcase. Proust wrote in bed. Some people get backaches from a too soft mattress, others from a too firm mattress. Some city dwellers need sirens and car engines to go to sleep.
Some people can only sleep with the light on.
And physical comfort isn't the only kind. We speak of people who are comfortable with calculus, comfortable amid chaos, comfortable with themselves, and comfortable with their earnings. Your essay may want to discuss non-physical forms of comfort. Thus, your essay is an attempt both to discover what comfort means for you and to communicate your discovery to the reader. This dual purpose might suggest that you write more than one draft of the essay.