Another simple reason why cats can't get enough of boxes is simply a matter of temperature. Normally a cat's body temperature will fall between 100.5 to 102.5 degrees, higher than that of humans which means they are comfortable in a higher ambient temperature than their human friends.
Whereas people tend to keep their homes somewhere close to 72 degrees, cats prefer and ambient temperature somewhere between 86 and 97 degrees. A box provides the perfect insulation.

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