Pros: Strong bass, especially in games; good sound separation in supported games, well built and comfortable.
Cons: Requires lots of playing with an equilizer, terrible sound out of the box especially for music.
There are lots of bad reviews for those, however I must say that after properly calibrating them through an equilizer the muddy, cheap sound becomes much much better. In 7.1 mode for playing music those are absolutely horrendous, however if you use bass redirection and set crossover frequency at about 70hz they become quite nice. And if you use 2.0 mode you will need to play with the equilizer a bit to achieve nice results. Therefore you will need a proper sound card with equilizer settings.. I have been using them with SB Live! 24bit with modded drivers as well as with Asus Xonar U7.
The design is very very good, they are very well built and really comfortable. I can hardly feel them despite their size. Also they are durable with strong meshed cable. The pads are soft and don't cause any sweating.