Steel and Wood at Zero Celsius

Your sense of touch is not a reliable thermometer because the sense of "hotness" or "coldness" of a surface depend upon other factors as well as the temperature. Most notably, the thermal conductivity of the object touched plays a part in how hot or cold it feels. With both objects at 0 C, steel feels colder than wood because its thermal conductivity is much higher and it conducts energy away from your finger faster. If both objects are at 100 C, much higher than body temperature, the steel will feel hotter than the wood because it will conduct energy to your finger much more rapidly.