Audiophile assistance required - Headphone recommendations

Hey you...yeah the guy (or gal) who loves music and rich tones in your ears. I need some help, well, because I am tone deaf and have a hard time understanding music when it gets "serious."

So I want to buy my wife a pair of headphones as a gift. I want to get a good pair as she constantly listens to music. "Good" is a bit relative, so let me explain.

I don't know what my price point is. I was initially thinking around $150 or so but am willing to spend more if I need to. Not that I want to spend $300 on a headset, but if that is what I need to then I will. Like, if $50 will get me a much better set then I'd rather pay more and do it right. But if $50 gets a better headset, but not a distinctively different one then I would rather save the cash. Right?

Oh, and just for clarification, they definitely need to be on ear / over ear headphones. No ear buds or the like.

Basically, my wife will have these things plugged in to a PC, a Zune, or a Phone.

She will wear them constantly while working around the house or even out on a stroll.

Comfort is really important.

My wife complains about our Sony Pulse headsets being heavy and pushing down on her head. I understand what she means but I don't know of alternatives. I mentally think that good quality speakers will end up weighing more.

So what do you think is good?

What tips can you suggest at what to look for?

What websites could you point me to to learn more?

Is there a brand to definitely get or stay away from?

Thank you for your service.

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