Focal Utopia pads

I once bought some open-cell foam tape meant to seal home windows. The dimensions were 1in wide and 3/4in deep (thick).

Open-cell means that the air can pass somewhat through the foam. From one side out the other. The individual bubbles in the foam don't fully seal the air.

And stuck it onto my Utopia as earpads.....it worked out normally with no unexpected artifacts.

Cheap and highly suggest it until you can save up for the crazy expensive French pads.