The sound of the ocean has always created an instant trance state of mind for me. My pulse rate lowers, my breathing slows, my facial muscles unclench - it's magical.
Another good soothing sound would be a nice rain fall. (again water) Living with a sun room with skylights has afforded me many a peaceful nights sleep with the "tap tap tap" hitting the windows.
Running water of any kind simply sends chills down my arms and legs. I always say chills - because for me, when I have the chills - a since of relaxation comes on immediately following.
As far as smells - the smell of coffee brewing. Yummmm.. I usually take a deep breath and inhale that sweet aroma. Cinnamon or bread products baking in an oven brings a since of comfort. The sweet smell of jasmine blowing in the wind. A fire burning. The smell of the dryer sheets when a dryer is blowing the hot air. A sea breeze.. all of these comfort me.
The colors pale pastel colors or a bold warm colors are pleasant to my eyes. I tend to experience different emotions with either. Pastels represent youth, spring, fresh air. My bolder, warmer "fall" colors remind me of a good fire, Christmas lights, and family.
I love to feel velvet, silk, and the softest cotton you can find. Petting a cat or a dog, running my fingers through their soft fur. Talcum powder, ice water, the coolness of stainless steel - these are items I like to touch.
What comforts you?