There are two reasons. One is instinct. The brain just classifies some smells as good and others as bad because over the course of millennia it was useful for smells to be classified as such. This is why things that could possibly spread disease, such as rotting meat and feces, smell bad.
The other reason is a learned response developed throughout each person’s lifetime. It’s very common for people to like certain smells that others consider neutral or just mildly pleasant if they have some positive experience or nostalgia associated with the smell.
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