Often modifies abstract nouns about presence or message (thought, words, voice, smile) and concrete nouns linked to warmth or familiarity (hug, blanket, food, smell). Frequently appears in 'find something comforting' and impersonal 'it is comforting to know/hear/see'.
常見錯誤
I am comforting after the bad news.
It is comforting to hear from you after the bad news.
'comforting' describes the thing or person that comforts, not the person feeling comforted; that person is 'comforted'.