While technology and specialized processes can enhance the softness of cotton, its innate fluffiness and softness originate from nature. However, there's a distinct contrast between conventional cotton production, which often prioritizes cost-cutting and the use of genetically modified organisms (GMOs), and organic cotton production, which focuses on cultivating a healthier crop without chemicals. Although organic cotton farming demands greater effort and expense, it yields fabric that is not only softer but also more durable, ultimately leading to the creation of higher-quality cotton T-shirts. Cotton is often considered comfortable for several reasons:

1. Breathability: Cotton is a natural fiber that is highly breathable. It allows air to flow through its fibers, which helps to regulate body temperature. This breathability makes cotton comfortable to wear in both warm and cool weather.

2. Softness: Cotton fibers are soft and gentle against the skin, making it comfortable to wear as clothing, bedding, or other textile products.

3. Moisture Absorption: Cotton has the ability to absorb moisture from your body, keeping you dry and comfortable. It can absorb up to 27 times its weight in water without feeling damp, making it an excellent choice for activewear and undergarments.

4. Hypoallergenic Properties: Cotton is less likely to cause allergies or skin irritations because it is a natural fiber with minimal chemical treatments compared to synthetic materials.

5. Durability: Cotton is a durable fabric that can withstand regular wear and tear, maintaining its comfort and softness over time.

6. Versatility: Cotton can be used in a wide range of clothing and textile products, from T-shirts and jeans to bed sheets and towels. Its versatility makes it a popular choice for various applications.

7. Easy Care: Cotton is relatively easy to care for. It can be machine-washed and tumble-dried, making it convenient for everyday use.

8. Allergen Resistance: Cotton does not trap allergens like dust mites and pet dander as readily as some synthetic fabrics, contributing to a more comfortable and allergy-friendly environment.

9. Natural and Sustainable: Cotton is a natural and biodegradable material, making it an environmentally friendly choice compared to synthetic materials like polyester.

10. Skin-Friendly: Cotton is less likely to irritate sensitive or delicate skin compared to some synthetic fibers, making it suitable for people with skin sensitivities.

Overall, cotton's combination of breathability, softness, moisture absorption, and other qualities makes it a comfortable choice for a wide range of clothing and textile products. Its natural and sustainable properties also contribute to its popularity. However, it's important to note that not all cotton products (Garments, Home textile, bedding, Linens, Personal Care Products, Sports Equipment, Medical Products, Toys and Stuffed Animals, ect) are created equal, as the quality of cotton can vary depending on factors like the type of cotton used and the manufacturing process.