True what Tord says. But if budget is an issue, the closest thing to a “trade secret” is the HD201’s.
At 20 or so bucks a piece, don’t expect great build quality (they will most likely break at some point in the future, depending on how you treat them), but sound quality is unrivaled at this price point. One thing I can’t comment on of course is comfort.
As Tord pointed out lots of parameters, size of your head, shape of your head, size and shape of your ears, whether you prefer on- or over ear phones. Whether you like heavy or lightweight cans. And we can go on.