Model: May/July (hot)
May is not as hot as July.
July is hotter than May.

1. the hat / the cap (nice)
2. Misha / Petya (strong)
3. our matter / theirs (comfortable)

More comfortable*

1. The hat is not nice as cap. The cap is better than hat. 2.Misha is not strong as Petya. Petya is stronger than Misha. 3.Our matter is not comfortable than theirs. Theirs is comfortabler than our matter.

1. The hat is not as nice as the cap. The hat is nicer than the cap. 2. Misha is not as strong as Petya. Petya is stronger than Misha.3. Our matter is not as comfortable as theirs. Their matter is more comfortable than ours.