I can't speak of comfort. I bought these for my 20 month old. He insisted on sleeping in it for the first two nights. yes sleep After we changed into his pajamas, he wanted to put his "ah-ah-ah boots" back on. They make him incredibly happy and keep his legs and feet dry in the rain. If you have a toddler who loves monkeys and the rainy season, let me tell you, I cannot praise them enough. They smell strongly of polyurethane right out of the box. I recommend dancing a little in the puddle to solve this problem.
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