I too have pondered the best headsets. After building a custom gaming computer, I've found a LOT of good headsets. It doesn't hurt to check amazon every once in a while, I kept reminding myself. I've seen some pretty good sets, what's your price range? I see a lot go for around 30 bucks, but if you really want some GOOD head sets, for a higher price, of course, I recommend razer megalodon. While I've seen some of these headsets sell for a highest price of 486 dollars, I've also seen some go for under 20$ Search around, maybe you'll get a good deal. Most sell for 100-130$ If you have the money for it, all the boosts and buttons for maximum effect are well worth your while.
A few other good choices are:
Sades SA-708 Sterio Around 18-40$ Very fashionable, and you can get all the necessities. I listed it because in my opinion, it's the most reliable for a cheap price.
Turtle Beach These are the kinds of headsets that you hear people boasting the quality of.
While I think this one was already listed, yes, the Sennheiser headsets are an excellent choice.
You might also like the Razer kraken. It's like the mega, but less expensive. [Notable difference in quality comparing the two].