Recommendations for headphones under $400?

It is not difficult to make foam pads/headphone covers.

I experimented with different densities, and was able to cut
pieces of foam with a kitchen knife and scissors.  For my Grado 125s
I used a quarter for the size of hole of the inner circle (closest to the ear)
and played with the size, shape, and thickness of the rest of the piece.
I think my version sounds much better than the two optionsthat I have bought
from the manufacturer.

When you get packaging material in the mail, it isn't hard to wonder,
"what can I creatively manipulate in the quest for better sound?"

Well for now I have taken up the offer of the h160 on home audition, expected to see it Friday or Saturday and will make decisions from there.
Personally I think it will likely be the right move and will put the h300 and the BAT up for sale.
Happy listening ahead indeed

Hi uberwaltz,

     Sounds good.
     Please post back with your impressions and decision.
Thanks,
  Tim

The H160 has fulfilled my expectations of basically being the same sq as the h300 and now able to use headphones.
So it is a keeper and the h300 and BAT are listed on here for sale.
Undecided on the hifiman cans though as of yet.
I also picked up a pair of akg ath-m50x at a very fair price and imho their sound is a little more defined with more emphasis on vocals, and just seem more well defined on separation of instruments.
Hours of listening ahead though...

Last post I meant audio technica phone not akg.
Of course it could be that the headphone output of the h160 might not be good enough to drive the hifiman cans well enough. An option I also now have is an external headphone amp as the h160 has a true line out regardless of amp volume so I am covered in all eventualities