The cement Floor or tiles feel more cold on feet than rug carpet in same room temperature, because cement floor is good conductor of heat while rug carpet is a bad conductor of heat.
This experience is familiar one by many people, but they cannot understand why or the physics of their experience. The answer on why cement floor feel colder on feet than rug carpet in the same room temperature, is this.
Conductors can be defined as matter or substance that allow the passage of electric current through it.
It is the same reason why iron feel more in hand than wood.
So the cement floor conducts the heat away from your feet and thereby make your feet more cold on it than on rug carpet.
In other hand rug carpet is a bad conductor of heat, and good emitter of heat.
Example of good conductors of heat are:
Iron, copper, gold, silver and even water.
Example of bad conductors of heat
Wood, black surface, glass, rug carpet and many more.
These bad conductors of heat can also be called insulators. The substance that does not allow the passage of electricity through it.