http://www.helmets.org/helmet10.htm
I figure the Bells & Schwinns at Wal-Mart, K-Mart or Target are just fine & comfortable enough, there's no such animal as a comfortable helmet, just one that might be more comfortable than another. Since they all meet the same impact standards. Style is a matter of preference. Personally, I don't wear a helmet, I ride to avoid collisions and if this means I'm not the fastest cyclist, that's ok by me. I'd rather avoid an accident altogether and let the driver of a car go first. The close calls you probably had, you were probably the one that did the avoiding of the accident anyway ? No helmet was involved either. Where cyclists get into trouble is that they ride and assume that automobile traffic is going to see them and yield right of way. So like driving a car, while riding, I'm constantly turning my neck and head to read the road & traffic. You can generally spot a bad driver and it's really the mental acuity of the cyclist and decision processes each of us makes as to whether we slow down or even stop for certain drivers that dictates level of safety and accident avoidance. The biggest warning sign I look for is the driver that crowds the gutter/curb side of the road, this ****** will never concede right of way. Also the driver that crowds you and simply won't pass you. That driver hasn't read the road & traffic ahead, not to mention in lanes along side of him traveling in the same direction, but also lacks the mental faculties to realize that pedestrians and cyclists need plenty of space. I see a bike when driving, I get over even if it's only 1/2 of the passing lane and go around the cyclist and I don't take all day to do it either. But you know what, I don't tailgate either when driving. Tailgaters don't leave enough space for cars, let alone cyclists.
What makes me scratch my head about cycling safety, whenever there is a tragic accident, and it almost inevitably involves the death of a child on a bike. The community paves a bike lane for the 100 yards or so that was the scene of the accident, then that disappears. Politicians and community leaders address this after the fact and it's a bandage on the problem. It's also a 1/2 @zzed solution to appease the family that lost the life. There are no guarantees in life, yet everyone wants one when it comes to traffic accidents. The closest guarantee you can get is to take it upon yourself to ride for everyone involved, pedestrians and motorists. Even for that there is no guarantee for the drunk that might hit you. And in that case, any helmet means little.
Bike helmet standards are currently a dropping test, which means the impact test is a matter of surviving a drop from a sitting position on your bike. The tests don't factor in 5, 10, 15, 20, 25+ mph speeds and mass of the cyclist, let alone the mass and speed of the object that crashes into you (3-4K lb car traveling @ various speeds).
I figure many of us are NFL fans ? All one has to do is analyze the concussions sustained by Kevin Kolb or even Stewart Bradley in the Packers vs Eagles game to realize a helmet in a bike and car accident really only saves you the road rash and loss of a patch of hair on your scalp:
http://www.youtube.com/watch?v=U1rGowoTeiY
http://www.youtube.com/watch?v=IOeRGFPOtLY
Watching those videos, the NFL approved helmet has evolved into quite a piece of protective equipment, yet day/week in and out, ineffective in a lot of situations. Just my opinion, but bike helmets aren't any better/worse. Flame away !