Tyres for comfort

It is obvious that a soft rubber tyre should give you a more comfortable ride than a hard rubbered tyre. But comfort is not only because of the soft rubber, it is also because of the suspension and shock absorption that's matched to it. Moreover, the aspect ratio of the tyre also has a role in the comfort vis-a-vis handling. Aspect ratio is the ratio of tread width to the wall height of the tyre, i.e, if you have a 200mm tread width, the wall height is 120mm for 60 ratio.   

As the ratio goes down to 50,45, 35, etc, the the tyre looses its flexibility and the comfort suffers. For example, the Mercedes Benz S-Class rides on tyres that have an aspect ratio of 55 while a Ferrari 458 Italia rides on tyres that have an aspect ratio of 35. This means that the S-Class’ tyres have a taller sidewall than Ferrari’s. As a result, the S-Class will offer a more comfortable ride while the Ferrari will be able to carry more speed around corners thanks to tyres with a shorter sidewall. 

Comfort is always a trade off for handling. Hence, very comfortable cars don't use low aspect ratios. The tread pattern also determines road noise and road grip. It also determines the rate at which water is dispensable on wet roads.

In general, comfort tyres are soft with high aspect ratio coupled to a good suspension.