I have completed my build of DBV #3 and compared to BMF's pair. I found that using my Organic Essentials Triple Size Cotton Balls, unrolled and made into a mat provided a chunk of cotton that is almost exactly the same as the stuff that BMF has inside his pair. The feel and look of my unrolled cotton balls is only distinguishable from BMF's cotton in that the individual strands of cotton don't run in the same direction like they do with BMF's cotton. The pilling that occurs in the cheap rite-aid cotton isn't there. Furthermore, after comparing the two pairs, the only difference that I can hear between my pair and his is that mine sound more closed--most likely due to the fact that my cup vents are sealed with silicone and his aren't. His pair feels a bit more airy, but the audio sounds exactly the same. Just figured I'd let everyone know.
As an aside, my wife helped me complete my suspension strap last night! Pardon the picture quality, I used my cell phone to take this and it's dark in my office right now. I'll take a better shot when I get home tonight.
The improvement in comfort with this thing is insane. It feels like the headphones are floating instead of digging into your skull. I adjusted the elasticity of the strap too, since the previous version was way too tight. Now I'm in heaven.