>>1202771Comfort
Looks
Encumbrance/Convinience
Cost
If you have a low risk activity, I think the reasons listed outweigh it. My commutes are 10 miles, 95% are side streets. I don't wear one. MTB - I usually will, the trail can be unpredictable and I've had it help now and again.
That said, I get benefits for wearing one in bars and restaurants I go to (see Bicycle Benefits). Might as well benefit off of it while I'm drinking.
I also think these threads are dumb as fuck. No one is forcing you to wear a helmet unless you are racing in which case you don't get the right to complain because you signed up for it. Assess the risk of whatever your doing (see drinking, racing - niko's link) and act accordingly. If you can't do that, maybe you need a helmet.