A creator should not have to accept every suggestion to show they listened.

Listening and complying get confused, particularly when the person suggesting has status. A maker who takes every note ends up with work that belongs to a committee and satisfies nobody, including the people who gave the notes. Real listening means understanding what each suggestion is reacting to, then deciding, sometimes against it.

Write down what each comment is worried about rather than what it proposes. Fix the worries that are real, in your own way. Tell the person what you did and why, which is what they actually wanted.