Up to $200. Leather is preferred but not required. Plain design is fine , black or brown.
What style of toe? I find flat toes more comfortable than pointy toe, but many people do not consider flat toed boots to be truly “cowboy” style.
Also, back when I wore cowboy boots I had issues with them chaffing my calves. Is this also a consideration since you are looking for comfort?
I wear these to work with my dark navy blue uniform. My boots are black of course, not brown.
They are comfortable like sneakers despite me walking a couple miles per workday in them, take a very high shine, and I get compliments on them regularly. The stitching is elaborate but subdued because the thread matches the leather. Good quality, they’ll last decades.
The boot toe is semi-pointed, but I don’t have the feeling of squeezed me-toes, neither is the boot toe the long, exaggerated clown shoe style that inexplicably became popular in men’s dress shoes about 5-10 years ago and inexplicably still is semi-popular.
And they don’t look too cowboy/redneck. They’re civilized Western, not hayseed Western. They fit right in with the dress pants, white shirt, jacket, and tie. And look good w Levi’s on the weekends, though that’s not really my weekend style nowadays.
I got a pair of Tony Lama’s that are comfy. Found them in a thrift store for $35. They were exactly what I wanted. Very plain, no crazy stitching. Fit like a glove. Well, a boot actually.
I checked the website for new ones. They got a couple styles under $200, but most were a little higher.
Yeah - I used to like Tony Lamas. Think I went thru 3 pair of black lizards. Once you are used to the style, the fit is more important than the brand. One of my favorite pairs was one of my first - Levis brand, plain cowhide. I reheeled those and had them sewn up several times.
Now I can’t imagine how I used to wear and walk/run in those every day. Sole remaining pair is rattlesnake, which I wear for an occasional rockabilly show.
don’t want pointy toe
Ariat boots. Best I’ve ever owned, and comfortable.
Mainly going to use this for casual western horse riding.
These two things are not compatible with each other. The entire point of the pointed toe was to help cowboys get their feet in the stirrups easier.
Forget the boots. Start looking for good underwear. 
What I know about horsies is how to recognize them on TV. What is the significance of good underwear to horsies?
A separate plea to the OP to tell us all your parameters up front.
Dribbling out your desires in vague 1-liners over 24 hours is not helpful to the people whose time and effort you’re asking to spend on your behalf.
Head to your local Tractor Supply store, or equivalent farm supply store near you. They will have a clothing section. Try on boots and select something comfortable. You want a short heel of some kind to help keep your foot from sliding all the way through your stirrup. That’s bad. You do not need pointy toes. I’ve ridden horses for decades (never you mind how many) and always had round toes. I started with working boots, then switched to English for shows, and paddock boots for work.
If pointy toe is needed that’s OK. Just don’t want really long points. They look dumb