Basically, the tougher type textiles would be woven in a tighter and coarser type of yarn, which typically will include synthetic fabrics in it.
On the flipside, the more comfortable a fabric is, the more likely that it’s going to be less durable. In our experience, the best type of upholstery textile is a blend of natural and synthetic fibers in the composition. Natural fabrics are more comfortable but less durable, while synthetic blends are tougher but less comfy - a good mix of the two would provide an ideal marriage of comfort and toughness. Our Nomad fabrics fits that criteria with over 35,000 Martindale rubs, and is still pretty comfy for an upholstery fabric.
Our basic line of 100% cotton (Gaia) is generally more comfortable as it allows the fabric to breathe, softens over time, is fairly durable and easy to wash. However, cotton by itself can be slightly vulnerable and it’s also more prone to wrinkle and stains. Having said that, the great thing about cotton fabrics is that they get more comfortable after every wash.