arrey na dear..he closed his eyes before Imlie came near him..he yielded to her words..of pati giving her strength..so he closed his..coz she was nt able to confess seeing his eyes like aru was struggling..so both ghonchus confessed when their partners eyes where closed at firstI don't think it was about making her comfortable. Dude is just a romantic fool in love who kisses with his eyes closed. Before she confessed Imlie first kissed him then she confessed. It was after the kiss that he closed his eyes so he probably closed them to savour the feel of her lips on him.