I can set my own hours. I don't have to commute. I can setup my home office exactly how I'd like it. I don't get distracted by non-work things at the office, such as loud noises or conversations not related to what I'm doing. I can also quickly prepare my own meals then and there, and play music or podcasts from my computer instead of using headphones. Honestly, it's a pretty amazing experience if you have people who knows how to work with a distributed team, namely being consistent about communication windows.

And for others, it gives them a chance to spend more time with their kids. Or live in a place that is far more relaxing and calm than wherever the office might be located.

I understand preferring to separate work from home, or being more productive at the office, but I don't understand people who don't understand why people like working from home. I don't mean to be offensive but it just doesn't seem that complicated to imagine some of the benefits people prefer.