These are not super plush inside like a pair of UGGs, but are comfortable enough. 40 BT and noticed its stock earpads were not at all comfortable due to having less than required-size inner cut-out for ears to snug in. Expect your significant other to steal. For movies or other shows that have a mix of voice, music and special effects sounds, I set it to "General" and "3D. I am very disappointed and am on the hunt for a new body wash. No way to discreetly turn this thing on, the power-on drums are very loud. Comfortable sandal Fairly sturdy and looks nice for the price, will serve it?s purpose well. On the other hand, it is difficult to get clothes on and of without a little bit of patience. I ended up taking the "O" rings off the new connector and re-using my old connector.