These pads have, for me, a comfortable amount of depth to them and a great firm structure -- my ears lightly touch the inside of my headphones, but they aren't being pressed on. The foam does allow more sound through than the Beyer pads, especially allowing speech and higher freqs through. It surprised me at first but I actually prefer it over the higher isolation of the Beyer velour pads, and these headphones will still drown out any room noise at moderate volumes.

Very comfy, and when I purchased them half the price of Beyer's velour pads. Would recommend.