Pros: Very Comfortable, Very Cheap, Very Nice
Cons: Sound Stage Is a little small.
These are available for $25 + $5 shipping on Amazon right now. They are being replaced by the HD 218i which is the same can with an iPod remote. If you want a good can for cheap now is the time.
I bought these for my wife, she wanted a small nice looking pair of headphones that would provide some degree of isolation and she didn't want me to spend a lot of money. These seem to do the trick for her. I would pick up a pair for myself but I have my heart set on the Amperior. She listens to Classical, Rock, and some techno/dubstep.
Comfort: She finds them extremely comfortable and so do I. She wears glasses, (I do not) and they do not bother her a bit. They fit sort of loosely, but I don't think they would ever fall off. I wouldn't recommend them for running but walking and around the house use they do fine.
Price: $30 shipped , I can't think of anything close. To me these are so much better than Porta Pros on looks alone. They sound better to me as well.
Sound: I really like the sound. Mush more aggressive and bright compared to to other Sennheiser's. The Highs are Crisp, the mids are clear, the bass is adequate for anyone but a basshead. I am very pleased and kind of surprised, there isn't a whole lot of information on these cans. These are definitely fun to listen too.
The bass is pretty deep, to me it sounds thick. It isn't the most detailed bass I have heard but it has a certain charm that I am having a hard time describing.
The 228's are supposed to have a heartier bass response, which might be good or bad depending on what you like. She says the bass is to her liking. I like it too, it is accurate enough and has a weighty punch when it needed. The freq charts suggest it should be terrible at bass but I am not hearing the roll off.
Highs are clear and slightly accentuated to my ears. I don't find them fatiguing, nor do I find them splashy. It was the first thing I noticed actually, it took a while for my ears to wake up to it then I really stated to dig the highs after a couple songs. I am used to a darker sound I guess.
Mids are very clear, Sennheiser seems to excel in the mids department so no surprises. Slightly recessed compared to bass and highs.
Sound stage is good for small closed headphones.
Build is very good for $30. For the $80 MSRP I would say not as much. Though very comfortable and nice looking they aren't as sturdy as I like. Because of this they are very light, and because they are very light, they are very comfortable, and so on.
Over all very nice sound for what they were purchased for. I think the attack and general sound is fairly aggressive. At $30 I feel they are unbeatable in the category of small,cheap, closed headphones. I think they sound very good with rock, pop, and most classical. They might lack a little thump for techno.