Comets are cosmic snowballs of frozen gases, rock, and dust that orbit the Sun. When frozen, they are the size of a small town. When a comet's orbit brings it close to the Sun, it heats up and spews dust and gases into a giant glowing head larger than most planets. The dust and gases form a tail that stretches away from the Sun for millions of miles. There are likely billions of comets orbiting our Sun in the Kuiper Belt and even more distant Oort Cloud.