I'm looking for a pair of circumaural headphones, preferrably around $50 or less, though I would be willing to go a little higher if the set looks just right. I have a pair of cheap Koss headphones (I don't know the model) and they're horribly uncomfortable. Even though they're around-the-ear headphones, they mash my ears down and hurt after wearing them for ten minutes or less.
I'll be using the headphones for gaming as well as listening to music. Comfort is a little more important than sound quality (as long as they sound decent), I have big monkey ears that stick out a lot, so looser fitting and a lot of padding is probably better. Most headphones I've worn in the past were uncomfortable in less than a half hour of wear. Lastly, a built in microphone would be a plus, but not necessary.
I've looked at the SteelSeries Siberia and the Razer Orca, mostly because I like the styling, but since those are marketed as "gaming headphones", I figure they're overpriced for what they offer. Especially the Razer set - you pay a lot for their name. Past those, I just really didn't know what to look for.
So if anybody's got some suggestions, I'd love to hear them.
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Between the 2, the Siberia feels much better on my head for longish periods of time.
Oh, and Newegg link, for only $30, though the shipping isn't free.
Anything made by Sennheiser in your price range will be perfect for you. I have a PC150 (or PC151, can't remember) set that I bought for $60 about 4 years ago. Still look and work like new. Great performance!