Well I would take them if they need help getting themselves there, but I'd make sure they have a vested interest in creating the Comfort Corner and are in the habit of spending time there. Then I'd say, "Hey, you need a break. I can see you are very upset. You need to go to the Comfort Corner and I'll see you when you feel better." Or something to that effect. I would consider using the 5 Steps to get them there, but most children love going there and it's not usually a problem once they are used to it