Comfort level determines the duration of Resting Effect. Base duration is 8 minutes, with each comfort level stacking 1 minute up to 23 minutes with usual items and 25 minutes with rare seasonal items. The max comfort reachable normally is 17 near a Maypole or 18 with the seasonal Yule tree. When entering most dungeons (such as Burial Chambers) a fire can be constructed to easily gain Comfort 3 (and a 10 minute Rested Effect). Note that while you can add more than one furniture item from the cat

Rested Effect, Valheim Wiki

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Can someone please tell me why can't I pass comfort 15 while I should be at 16? : r/valheim

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