Comfort is certainly a subjective experience, so keep your child’s personal preferences and needs in mind. My husband can fall asleep at any time on any surface, while my toddler requires complete darkness, silence, and four pillows positioned exactly so. But, when looking to buy a nap mat, comfort is going to come down to the thickness of the fill and the softness of the materials. Some schools/daycares provide cots to go under your child’s nap mat, so you’re better off focusing on the softness of the blanket and pillow. If your child is on a mat on the floor, the thickness of the mat and pillow will be especially important, along with the warmth of the blanket.