Abstract: The high loft comforter includes a lower tick portion and an upper tick portion of material, the upper tick portion comprising a plurality of squares arranged and sewn together and then to the lower tick portion, forming rows and columns thereof. Each square has a pleat at each corner thereof, so that when the squares are sewn together and to the lower tick portion, rows and columns of box-like volumes are defined, with approximately straight side portions. Each box volume contains a selected volume of fill, thus providing a high loft, puffy arrangement for the comforter.