Depends on sound source and quality of the audio. I use my computer's onboard sound these days and it is in no way a high quality output. Very expensive headphones would be a waste with this source.
My Creative Aurvana Live! (a reissue of the highly regarded Denon 1001K) is comfortable and has a warm sound that fits well with the types of music I prefer. And isn't overkill for my source. The CAL's have been long regarded as one of the best under $100, as far as their sound reproduction, but are not particularly robust if you are hard on headphones.