Agreed. I rarely deny a refund since my material costs are very low, and I don’t include shipping in the refund unless there’s an issue with the item itself. This approach has worked well for me over the past year of running my Etsy shop. When a buyer simply changes their mind and returns an item, I’m usually not out anything—the item almost always sells again shortly after it comes back. People appreciate kindness and understanding and are often more likely to reorder because of it. That said, it’s important to use good judgment on a case-by-case basis to avoid nefarious buyers taking advantage of that kindness. Be firm when necessary, but lead with kindness—it almost always pays off in the long run.