My pics show the standard webbing, leather you can get from SteelSeries vs the standard webbing and then the SteelSeries leather vs this ATH M50X. The Audio Technica ATH M50X's ear pads are significantly thicker than SteelSeries' leather upgrade. They're both softer and softer than the standard fabrics, but the SteelSeries are softer than the ATH, but probably only because they're thinner. Both seem so damn soft and squishy. I wear a 7" and 1/8" baseball cap and ATH hats are still much more comfortable than standard hats despite being a lot thicker. I prefer these and my wife prefers the thinner ones from SteelSeries. Hope that helps!
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