See as new comforts (5)
I believe the answer is:
eases
'comforts' is the definition.
(I know this)
'see as new' is the wordplay.
'new' indicates anagramming the letters.
'see'+'as'='seeas'
'seeas' anagrammed gives 'EASES'.
(Other definitions for eases that I've seen before include "Makes less severe" , "Calms" , "Alleviates, relieves" , "Relieves, loosens" , "Borders, margins" .)