Audio Technica's replacement earpads for their M40 and D40 headphones are exactly like the original: confortable.
Problem is they're not very durable.
They withstand regular cleaning with a soft alcohol embedded tissue but they don't do well with beards or rough side-burns in musician's faces.
The black cover in the earpads is slowly turned into a mess of black particles that attach to the skin, get lost in the hair (if you have any) and stick to your hands.
Thay last for months but, for me, that's not enough!
Of course they're not real leather, wich would last much longer but still they're very confortable.
Assembly of the replacement earpads must/should be done with patience and care as it's not the simplest endeavour one can do with headphones. Don't use any sharp tools when trying to install them as the attaching edge can rip easily. Be patient and slowly wrap the edge around the headpiece, inch by inch.
Take your time.
Best thing in these? They're made for some of the best headphones around: Audio Technica's M40 and the "bassist friendly" model D40.