I would like some decent audio w/ a mike preferable, comfort is a must my old headphones where very uncomfotable and I trashed them. My budget is ~100, as you can see I do not want top of the line expert headphones just some pretty basic ones that are comfortable, have decent audio (2.1 channel prefered), and have a mic.
Get the KRK KNS 6400 + this: http://www.amazon.com/Zalman-Zm-Mic1-Sensitivity-Headphone-Microphone/dp/B00029MTMQ/ref=sr_1_1?ie=UTF8&qid=1352655366&sr=8-1&keywords=zalman+zm-mic1
If it has to be a headset you can have a closer look at Beyerdynamic MMX 2
If you'd be okay with separate headphones & mic you'd get better sound. Like the Creative Aurvana Live with a Zalman Mic (I have it and it's fine for voice communication).
steelseries siberia v2, most comfortable and lightweight headset i have ever used, better gaming quality than my friends astro headsets, decent music quality. cost me £80 for my version that works on xbox, pc and ps3 although there are cheaper versions that only work on pc.