Sydney Smith (1771-1845), letter to Lady Dufferin (undated):
I hope the process of furnishing goes on well. Attend, I pray you, to the proper selection of an easy-chair, where you may cast yourself down in the weariness and distresses of life, with the absolute certainty that every joint of the human frame will receive all the comfort which can be derived from easy position and soft materials...You may depend upon it, happiness depends mainly on these little things.
See also his letter to Lord Murray (September 29, 1843):
A comfortable house is a great source of happiness. It ranks immediately after health and a good conscience.