This document discusses the economics of cow comfort and investing in cow cooling systems. It presents information on key aspects of cow comfort like proper resting areas, ventilation, and stall requirements. Poor cow comfort can negatively impact production and health. The document then analyzes the costs and benefits of different levels of investment in freestall remodeling and cow cooling systems using case studies and a developed investment analysis tool. The tool shows that investing in cow cooling, especially for high humidity regions, can have a positive net present value and benefit-cost ratio, indicating it is a good economic investment even with modest increases in milk production.