I use Modified Fostex headphones a great deal which incredibly flat response with some modding to the cups and padding plus a filter in order to electronically extend the treble further up beyond 12 KHz.
The modding was done with these Shure earpads fitted. They introduced a dip in the treble region which the filter 'treated' as well as extended up to 21KHz. The headphone becomes remarkably flat in response once treated.
The SRH940 pads are key to the mods and make them very comfortable. They are nice and full bodied and very comfortable to wear. In order to fit them easily, they have a plastic lip so you can fold the lip back onto the velour and hold the pad in place while you fold the lip back over the headphone cups.
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