Second on the EX71s, though you may want to burn it in first before you let it loose. Tone deaf or not, your mom won't like the nail on the chalkboard scratchy trebles. Just let it run for about a week or so undisturbed and you'll have a happy mom.
If you're willing to splurge for more, there's the noise cancelling model of the EX71s (I forget the exact model, but they driver housing and what not look exactly like the EX71s) for $179. The problem is, you can get the Shure E3cs for about the same price or slightly less. Needless to say, those things sound better than the EX71s and those noise cancellers.
If you want Street Style, there are the Sony StreetStyle with noise cancelling available for about $70. Off-handedly misquoting bangraman, he notes these new street styles (the non noise cancelling ones) sounds somewhere better or worse than PX100s or PX200s depending on condition, but worth the money.
Panasonic and Philips has Eggo-looking noise cancellers, and if you really want to show contempt without saying to, there are COBY and/or Audiobahn noise cancellers for $40.
Not exactly behind the ears, but they do look fairly comfortable.
Most inexpensive, comfortable, noise reducing headphones?
