I'll elaborate later. But it all depends on cushions. One headphone, two cushions and the sound is completely different (less or more amount of certain frequencies, muddiness vs clarity etc). On HD540 I have original cushions those with white tops where pleather used to be, and I exchanged the inner foams and stitched it back up. With HD560 I have currentlz Brainwaz memory foam pads, those are very comfy and sound fine. I tried cca 5 different cushions, but I need to bring it back as I was comparing it on a lot headphones lately. New HD430 pads were very good in terms of clarity and detail retrieval, but brighter. Not sure when I will compare it all again. Probably sometimes around christmas, then I may let you know here.