to me, "cool" = no emphasis (but possible recession) anywhere in the bottom half of the spectrum (mid-bass, lower mids, etc), maybe a broad mid-treble bump for extra crispness... and a net slope of less than -10dB. That's all that comes to mind for me, and this is just IME, IMO, etc. "Bright" to me refers to a specific part of the FR. "Cool" is a description of the general contour.
Could just be me but I think of it as similar to a "sterile" sound, i.e. opposite of warm/lush/fake-organic. Sparkly, emphasised treble, metallic zing, tight bass that gives the impression of Chris Farley in skinny jeans, maybe a lower-mid/upper-bass dip as opposed to elevation in that area (which would add "body" to instruments and voices). Truncated trailing decays? I think of stock TH900 as pretty "cool".
*save for the cupped reverb sound that adds a bit of wetness to the presentation (wet = not dry [hah], adding of elements not in original recording?), bit of romantics
Lyer is right that decay, as well as emphasis/de-emphasis (and their relation to treble levels) in the lower mids to midbass are part of the warm to cool spectrum. Marv and others can comment on how other factors like distortion play a role.
Main context is that Marv said the Gungnir Multibit A2 can be cool (whereas the A1 was warm). I like what he said about the sense of space for A2, but I am definitely a fan of warmer, bassier sound.
For me, a cool sound means it lacks body in the lower mids and bass. Not necessarily the same as lean, which I feel is when the sound has lots of fundamental and lacks harmonics/overtones. Some poorly made metallic percussion sound really cold and shimmery.
I associate a warm sound with a rise from 1-2khz to between 200-300hz hz, a cool sound being a dip toward that range, regardless of lower bass and treble amplitude. Electric guitar tone is a good indicator, also male vocals.
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