I am a 5 letter word

I am a 5 letter word.
If my 1st letter is removed I come above you.
If my 1st 2 letters are removed I am still around you.
I am basically used for your comfort.
What am I?

>> Another version of this riddle <<

I’m a 5 letter word.
I am normally below you,
If u remove my 1st letter you will find me above you,
If u remove my 1st & 2 letters, you cant see me.
What am i ?

Click here for Answer

CHAIR