I think my cozy place also has a lot to do with the situation, beeing under the shower or in bed are certainly comfy but the only reach peak comfy in certain situations.
Peak comfy is laying in bed, not too warm not too cold, nothing important to do tomorrow and with the sound of rain pitter pattering on my sloped window, knowing that there is no reason to leave and you can just enjoy yourself.
Besides that i also find it comfy to hang out with people, not even talking/chatting neseserally, but just enjoying each others pressece, maybe even with some music depending on the mood.
I my experience just being with other people you like, even when just online with continents between each other physicaly, it makes things more comfy then just being alone normally :)