I have AT ATH-M50's. Sound real nice. But do to well, psoriasis, there I said it. I need real , real comfy.
Home studio-I only record myself and really only use the headphones for recording my vocals and perhaps guitar at times.
So............mine are over the ear closed. Any help would be greatly appreciated.
My on ly restraints are money-what a surprise. $300 range. Comfy for long sessions and killer sounds.
 
Please try and help me-I cannot elaborate much more except to quote Mick Jagger. Time  is not on my side-no it ain't
Thanks                                                                                                                                                                                                                                                                            
 

I believe Beyerdynamic DT 770 are closed and they are much ore comfortable than the ATH 50's (which I also have). The cusions are very soft. I was looking for DT 990's as  I want open for long listening, I tried the 770's in KL and the are same external construction, with the same cushions.

My AKG K240's are so comfy that I forget that I have them on.

Look at velour-covered headphones for comfort, such as the DT-770's suggested above. I have a pair of Sennheiser HD-580's that are similarly-constructed and they're the ones I often fall asleep wearing. (But inappropriate for tracking, as they're open-backed.)
 
However, for vocal tracking I'd think isolation would be more important than comfort. I prefer the Sennheiser HD280Pro's for that. Their larger cups fully envelope even big ears and they offer excellent isolation for tracking. They do use the standard seatcover-plastic but are still reasonably comfy because they're large enough to not rest directly on the ears. They're certainly more comfortable than the ATH-M50's. 

bitflipper
I prefer the Sennheiser HD280Pro's for that. Their larger cups fully envelope even big ears and they offer excellent isolation for tracking. They do use the standard seatcover-plastic but are still reasonably comfy because they're large enough to not rest directly on the ears. They're certainly more comfortable than the ATH-M50's. 

I also have the 280's.  They're pretty bass-heavy, but I do like the isolation.
They're also kind of tight on the head (good for sealing) so they get uncomfortable after a while.
 

The DT 770's are in my ballpark and look good-but what is the 80 ohms, 32 ohms, etc about.
 
I kind of get lost as to which ones to choose, I mean which ohm rating
Thanks for all the replies-greatly appreciated.

Well, here I the difference. So I guess for me recording vocals and some guitar the 80 ohms is what I should get. But I would like to be able to mix with them if need be also-in which case they recommend 250 ohms.
Thanks folks
 
DT 770 PRO, 32   ohms:
  for mobile   applications        
 
DT 770 PRO, 80   ohms:
  for recording   applications within the studio        
 
DT 770 PRO,   250 ohms:
    for mixing   applications in the studio
      
 

The market has grown huge with the demand  for headphones driven by the i generation and their portable playback devices.  There are soooooo many headphones on the market now. This has set the wheels in motion for Chinese manufactures to see how much profit they can glean from $4 worth of parts. $300 for headphones?? give me a break. If you really think there's $100 speakers in each ear think again. 
I love the trickle down effect. I have bought excellent headphones from the dollar store for $15-$20. I initially buy them out of curiosity, you can always use extra headphones in a studio. 
Some are next to worthless but every once in a while I score a pair that are as good as any set I own. Not the very best, but often better then some of my name brand $$ pairs. 
 
I have a bunch of studio headphones, I think one from each major brand. Over 30 years of collecting and I now have a equally large collection of both working and broken. 
My all time best for tracking vocals for comfort and isolation are my Audio Technica  HP-60's. Very comfortable,  accurate and good isolation. They are long out of production I guess as I just tried looking them up. Shows you how well built they are too. I'm a big AT fan. I would look there first. 
 
 

The different headphone impedances are intended for different uses in the following way.

High impedance, e.g. 250 Ohms (and some are much higher) are intended to be used in a studio or anywhere many headphones sending the same sounds are used at the same time. They are usually connected to the speaker outputs of a high-powered monitoring amplifier, which will typically have a speaker output impedance of 8-16Ohms.

By connecting multiple high impedance headphones in parallel the impedance load seen by the amplifier is calculated by the formula for resistors in parallel, 1/R=1/r+1/r+1/r.... So two 250 ohm phones = 125 Ohms, four sets = 62 Ohms, etc. Connect enough sets of phones and the impedance load on the amp reduces to what it's designed to handle. The combined paralleled multiple phones can also handle the amplifier's power output.

Mid range, e.g. 80 Ohms, are intended to be used in the same kind of way, but where fewer sets of phones are in use. There are some dedicated headphone amplifiers/sockets on soundcards etc. that are designed to handle that kind of load as well.

Choosing a too high impedance when connecting a single set of phones to a headphone output however places too high a load on a dedicated headphone output with the result you lose volume. So phones intended to connect directly to the headphone socket(s) on soundcards, mixers, hi-fi amps etc are generally in the under 64 Ohm range. While every headphone socket will have an optimal impedance manufacturer's often don't bother telling you what it is, but that's usually not a problem as they'll work over a broad range.

So the short answer is if you want to connect a single pair of headphones to a headphone output, the best bet is to go with the 32 Ohm set.

 
Old sound systems and mixers wanted high impedance headphones.
 
For my EPM6 mixer (still sold), Soundcraft recommends greater than 150 ohms.  Oddly, no company under the Harmon umbrella (notably AKG) makes such headphones.  So Harmon sells a product for which you have buy a competitor's headphones (lower impedance does work, it's just not recommended).
 
I think Beyerdynamic are the only ones to still make high impedance phones.