Mentally when it comes to home comfort, simply means freedom. You can let down your guard. Free to be yourself. A place you can call safe haven. Physical comfort is your surroundings things that gives you a comfort feeling like a piece of furniture or your favorite room of the house. For example, you first purchase a home it was empty. When moving in your home. You brought beds, chairs, tables, etc. and making it into a design element of your own. This is what gives you physical comfortability which generates mental comfort.