What's the best sub $60 set of earbuds?

Yes, I know over the ear headphones or full-blown speakers are better. I've already got that. What's the nicest sounding, most comfortably fitting, yet affordable set of ear-buds I can get for less than $70 or so? I'll be using them in a laptop and an iPhone for gaming and music, but I might plug them into a xonar sound-card just to see how they compare :). Otherwise, what frequency range / SNR / other specs should I be looking for, as I'm not an expert on this stuff.

Also, what's with all this Beats Audio stuff? It's in my HP laptop, and lots of my friends have Beats headphones. Is there any merit to the name, or is Beats nothing more than a branding gimick? Seems pretty suspicious to me...