A polyurethane gel for comfort applications includes a reaction product of a composition that includes (1) from 5 wt % to 35 wt % of a prepolymer component, based on a total weight of the composition, the prepolymer component including a reaction product of an isocyanate component that includes diphenylemethane diisocyanate (MDI) and a polyol component that includes a polyoxyethylene-polyoxypropylene polyol that has an polyoxyethylene content greater than 65 wt %, based on a total weight of the polyoxyethylene polyoxypropylene polyol, and (2) a remainder of a prepolymer-reactive component that includes an amine-terminated polyol and a propylene oxide-ethylene oxide based monol or polyol. The composition excludes any plasticizers.