The hats are not for cushioning.
They make the cowboys look better in bed than they would otherwise. Ever known anyone that worked outdoors and always wore a hat? Their faces get very tan, but only below the hat line. When they take the hats off, the area above the hatline is whiter than white. Very jarring! Watch the end of a PGA event during the summer. When the winner takes his hat off, he looks like a half-painted Easter egg. It even happens to Tiger, whose skin isn't really that dark, and tans well.
So, the boots are for traction, and the hats are for aesthetics.
That's all I have to say about that. If you want more, do your own homework.