I don't know if I have a recommendation for comfort, but... I would personally make sure one of my earplugs or muffs were 32-33nrr. Only one needs to be that strong because the other can only add a maximum of 5nrr to that, for a total of 37-38nrr.
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So if you wear a 32nrr earplug you could wear a lighter earmuff or vice versa.