Rashi: The smell of Afarsemon oil and of incense gladden the heart. Malbim - the heart is the dwelling of Nefesh Chiyunis. Hashem already arranged that it will inhale clear air, and the lung will wave on the heart air Chiyuni. The spirituality of the Nefesh is aroused via an external smell, and it adds to its inner strength.

Rashi #1: If one's friend draws him close, and is sweet to him in his words, this is better than what his Nefesh counsels him.

Rashi #2: One who fixes his deeds, that they are sweet to Hashem ¹ , this is better than filling his heart's desire.

Malbim: Even though the power of counsel is planted in the Nefesh, it is strengthened via counsel with one's friend. When the two counsels join, then counsel is complete.