A comfort element for an article of footwear or an article of clothing, a method of manufacturing same, and an article of footwear or clothing that includes such element. The comfort element is manufactured by superimposing a first layer of material having a melting temperature θ1, a layer of foam material having a melting temperature θ2, a second layer of material having a melting temperature θ3, the temperature θ2 being lower than θ1 and θ3, and assembling by welding the three layers to one another along predetermined welding lines, whereby the layer of foam material is brought to a temperature θ4 comprised between θ2 and θ1, θ3 along the welding lines. At least one film of heat-meltable glue, precut along the predetermined welding lines and having a melting temperature θ5 on the order of θ2, is inserted between one of the material layers and the foam material layer.