It's really comfy.
The top has a cushioned pad, and the earpieces rotate to fit your head, and are padded with some good foam.
The microphone is on a flexible cord and can retract into the side. The sound is very high-quality and the cords fit perfectly into my speakers, which I'm still using because I'd have to use the cord extension that came with the headset, but was too long anyways to connect it to my PC. w/ the extension cord it's like 10 feet long. Anyways, my speakers are pretty good and have some good stuff on them that I'm sure helps with the sound quality.