Difference between .COM and .EXE files

I have come across an article that states that .COM files are better for small applications than .EXE files.

• What are .COM files?
• How do we create a .COM file?
• How are they better than .EXE files?
• Are .COM files still widely used?

Any suggestions?

Did this article come from 1985? COM files are long dead, as they are DOS only, may only be 64 KiB big and have many other issues.

They used to be a much simpler format then EXE, as you could create a valid com executable with a few lines in debug.exe or an assembler. I am getting a little bit nostalgic here...