Best is very subjective. First, do you want open or closed headphones? Open will leak sound so others nearby will hear you, and you will hear other people nearby. If open is fine, sennheiser hd558 are always recommend in the ~$100 bracket, along with ad700x.
If you need isolation at all you want closed. In which case you may be able to find a pair of AKG K550s or ath-a900x used for 100. If you want new, Creative Aurvana live! are pretty good for around 60-80.