The Rockit R-Studio headphones are among the best headphones that I've used under $100. I see an extremely high amount of potential in these headphones.
The R-Studio is made of mostly plastic with a matte finish. The sides that hold the cups are made out of aluminum alloy, which does feel very sturdy. The 'back' of the cups, where the Rockit Logo is, is covered with pleather. The headband is quite plush. Very nice to the touch. The R-Studio features a standard 3.5 to 3.5 detachable cable.
The earspace is immense. Easily the second largest amount of space my ears have ever had while wearing a headphone, seconded only to the DT770. This equates to a high amount of comfort.
Sound is overall warm, lush, bassy, and spacey. Why Rockit decided to call it 'Studio', I'm not sure. These are definitely NOT reference headphones.
Bass - Bass lovers rejoice! The bass on these headphone is sure to satisfy. There's a lot of warmth to the overall signature. It can get boomy on some tracks, though. I only really notice it on orchestral music, though. With rock, electronic, jazz, or anything else other than orchestral, the bass is controlled and not boomy. I personally find these headphones' bass to work best with rock and jazz.
Mids - The mids are simply incredible. Without a doubt, the best sounding midrange in a sub-$100 headphone that I've ever heard. The mids are sweet and full. I'm not sure if I can truly express how much I love the mids on these using words.
Treble - The treble is my only real complaint with these headphones. The treble itself isn't bad, but compared to the other parts of the headphone's sound, it falls short. I'm not sure if that's really worthy of a complaint, honestly. The treble is still very good considering the cost. It's decently extended, detailed, and accurate. It's a bit dark though, and can be overpowered by the bass and mids on occasion. Once again, though, I mainly notice that happening on orchestral music only.
Soundstage - For a closed-back headphone, the soundstage on these is HUGE. I'm sure that's attributed to the large cups, though. Depth and width are incredible! Everything sounds perfectly positioned and lively.
Overall - The R-Studio is a big winner here. I would highly recommend these headphones to anyone that enjoys some warmth in their music. Excellent value. Excellent headphones.