I bought the EtyKids based on tinyman's review. Amazon had a $5 coupon for the EtyKids, so I got it for $44 shipped.
I needed something cheap that didn't sound aggressive, won't harm my hearing, with excellent isolation, and that I wouldn't be afraid to abuse if I wanted. This seems to be the answer. My other earphones are too loud even at lower volume settings, so I really appreciate the 300 ohm impedance on the EtyKids. Now I can go to higher volume levels without hurting my ears. I haven't done so yet, but I can see myself using these for long listening sessions since the sound isn't aggressive and more on the relaxing side.
The build quality feels great, and it seems really durable. I can get these real deep in my ear with smaller tips (Ety small triple flanges, Atrio small foams, Klipsch large double flange.) I wear these over-the-ear with no problems. I'm not good with describing sound, but tinyman's review sums it up well.
Some people might not look at these earphones because of the name. I'm not a kid, and I like the EtyKids a lot. They're a great value at around the $45-$50 range. No worries from me about treating them rough since the price is affordable.