Final answer:
A patient with eyes closed, lying quietly, respirations at 12, and heart rate at 60 demonstrates comfortable NREM sleep.
Step-by-step explanation:
The nursing observation that indicates a patient is sleeping comfortably during NREM sleep is when the patient has their eyes closed, is lying quietly, has respirations of 12, and a heart rate of 60. These signs correspond to NREM stage 3 sleep, often referred to as deep sleep or slow-wave sleep, which is characterized by low frequency, high amplitude delta waves. During this stage, both heart rate and respiration slow dramatically, and it is difficult to awaken someone.