I use Steelseries Siberia V2 (black and gold edition but they're all identical as of sound) got mine for 60$ in rebate and it's pretty much the better headphone at 60-80$ range for gaming (the 7h version is the same but in closed form so bass is richer and you don't ear much what is close to you but they're more at a 100$ price range)
Positional audio is really great (you hear from all side, up down, front or behind (in fact when i wasn't paying attention i've sometimes look behinds thinking wtf is that sound before i realised it was in my headphones)
I've tried about 10 headset in this range and that was the best for me (if you can try headset, i suggest you do as not everyone have the same head shape and sometimes certain headset don't fit you...) They also all sounds different so grab one that you love how the sound is reproduce (maybe you love more bass, more clarity, etc...)
PS: i use an amplified sound card and that makes an huge difference over integrated audio (onboard isn't powerfull enough to power the siberia V2 at their best and by far !!) i've almost double the actual power off the sound (Sounds a lot louder) and it's much more clearer, spot on and interference free...
I was using a Creative Sound blaster Tactic360 before and the Siberia is by far better in all scenario (music, film, gaming and comfort)