If ‘cotton-made’ is a feature, then ‘comfort’ is the provided benefit. A list of features makes up the product. Conversely, benefits are what render the product useful in customers’ eyes.
Merely listing features is an error often made in writing product descriptions. Instead, a copy that converts features into benefits can help your customers understand why they need your t-shirts in the first place. As usual, let’s resort to an example from Zazzle.