MichaelKanRS :
I have a budget of $50 and I usually play CS:GO so definitely hear footsteps better. I still don't see why 7.1 is bad.
1) That budget is too low for high quality sets, if you can bump it up to $75 you'll find much better stuff
2) 7.1 isn't bad, it's impossible, since headphones independently "drive" your TWO ears. You ONLY have two independent channels, so everything else is just virtualization.
2b) 7.1 IS bad, since it's worse than the built in headphone virtualization in most games. Only if your game doesn't support headphone virtualization should you ever consider it (cs go does support it)
3) You won't find any decent "surround" type headphones for that price. You can get the Cloud II for a bit more, but again it's just virtual 7.1 and pointless when your game supports headphones.