A polyurethane foam for comfort application, includes the reaction product of a first composition that includes from 20 wt% to 80 wt% of an aqueous component and from 20 wt% to 80 wt% of a hydrophilic isocyanate-terminated prepolymer component. The aqueous component includes at least 90 wt% of water based on the total weight of the aqueous component and the hydrophilic isocyanate-terminated prepolymer component has a free NCO content from 1 wt% to 15 wt% and is a reaction product of a second composition that includes an isocyanate component and an isocyanate-reactive component. The isocyanate component includes at least 90 wt% of methylenediphenyl diisocyanate (MDI) and a weight ratio of 4,4'-methylene diphenylisocyanate isomer to 2,4'- methylene diphenylisocyanate isomer greater than 1:1 and less than 10:1, the isocyanate-reactive component including polyethylene glycol and a polyoxypropylene-polyoxyethylene polyol having a molecular weight of from 3000 g/mole to 7500 g/mole and a polyoxyethylene content of at least 50 wt%, and the hydrophilic isocyanate terminated prepolymer component having an polyoxyethylene content from 45 wt% to 75 wt%, based on the total weight of the second composition.