The equation for entropy, S=delta(Q)/T, is derived from reversible processes, yet its application extends to irreversible processes like cooling. The change in entropy is determined by conceptualizing a reversible path between two thermodynamic equilibrium states, regardless of the actual irreversible process. Cooling can be reversible if conducted through controlled methods, such as using constant temperature baths, which maintain equilibrium. The distinction between reversible and irreversible processes lies in the ability to return to the original state without external intervention, with reversible processes occurring under controlled conditions. Understanding these principles clarifies the nature of thermodynamic processes and their classifications.