David Clark H10-76 Headset USB Mod - Mod a Helicopter headset for use on your PC!
This is by far the most comfortable headset I have ever used, and I have used a lot of them.
While there's some gaps in this instructable, I hope I do well enough for my first one. http://morninglion.com/headset/
is the page on this build and what this Instructable is based off of!