Need a solid gaming headset

I am looking for gaming headset as my Astro A40's are starting to give out. My budget is around $150, but I would be willing to spend more for something of exceptional quality. The main factors in my decision are comfort and location hearing (footsteps, gun shots). So far I have looked at the steelseries 9h, SIberia V2 (which I like cause I can use it for my xbox), or any cheaper audio techna. Thank you for the help!

I own the SIberia V2 for about a few weeks now and the sound is really good for the money(I mostly play on the pc playing shooters bf4,quake live, etc). When using the right settings on the headset you can definitely hear footsteps around the corner to get the jump on people. Btw also great for music :P

The mic sounds ok then again xbox party chat is nothing great anyways. Oh yeah head band is perfect for me since I have a fairly large head and is easily adjustable. The ear cups are really nice and soft good for playing 6+hrs sessions.

But i cant say that their better than the A40's since I've never owned them myself. This is just my experience of the SIberia V2. Hope that was helpful!