Songfacts®:

• This soulful track features New Jack Swing innovator Babyface. Among the many artists the legendary producer and songwriter has credits for are Bobby Brown ("On Our Own", "Every Little Step") and Boyz II Men ("End of the Road," "I'll Make Love To You.")
• Kanye West produced this. The Chicago rapper also contributed towards the production of "Tie My Hands," "Shoot Me Down," and "Let The Beat Build" on this album.
• Engineer Andrews "Drew" Correa told Rhapsody about this track: "When Kanye came through with 20 beats on a beat CD, Babyface was already on it. 'Let the Beat Build' was also on that same CD. Wayne heard ['Comfortable'] and was like, 'Oh my God, I love it.' Kanye left the CD and we recorded in L.A. at the Record Plant. It was done in mid-2006. [Wayne's] a huge Babyface fan. When he got that record he was like, 'I need to do this because Babyface is a legend, and not that many hip-hop artists [are] doing s--t with Babyface.' This was the only song he used on Tha Carter III that leaked."
• This song lyrically references Beyonce's 2006 hit "Irreplaceable."