These custom earplugs are the most comfortable I've ever worn:
https://www.elacin.com/your-perfect-fit/leisure/relax-sleep/
https://www.elacin.com/your-perfect-fit/leisure/relax-sleep/
I would assume that your local audiologist or music instrument store will know what the U.S. equivalent to these is. It seems to me that Elacin's biggest market is musicians who want a comfortable pair of earplugs with a flat frequency response.