do you have a soundcard or integrated sound on your motherboard? if so how many ports does it have?
personal preference would be to use one without any electronics inside which means at minimum a stereo set would have one 3.5mm for mic and one 3.5mm for the headphones. if you bought a surround set you would have one 3.5mm for mic and 3 3.5mm for the headphones.
if you do not have a soundcard nor do you want one then usb would be the only option..
again i would stay away from usb if i was buying it for myself... but that is my own choice. do as you wish.
what you need to do is look at headphones in your budget range and compare features and interfaces. then make your decision.
I currently have integrated sound on my motherboard and has one port for microphone and one for sound. I'm going to get a job later on this summer and build a new computer, so I could buy also buy a sound card in addition to those headphones later on if needed.