I'm looking for the comfiest PC gaming headset there is. I don't care about anything other than the comfyness. I mean, I don't want it to sound godawful, but I've had very low budget headsets before and they didn't sound that bad at all. It'd be great if it had a mic too, but that's not a need, and of course the lower the price the better. Nothing above $150 though.. And I'm hoping they'll last too.. But the only real need is the ultra-comfyness. Thanks!
sound Blaster WoW wireless headset - the only thing against it is the price, but there is a wired version, within your budget, closed cans, again - whether it is bad or good depends what you prefer, see this review: http://www.hardwaresecrets.com/article/1031
Myself, I am still using Beyerdynamic headphones and a stand-alone mic. My 990s are very, verym very comfortable, but they are heavier than all headsets listed above. You only realize this after an hour of use or so when you start feeling some pressure on top of youor head. So, go for a light headset, like one of these listed above.