Meritline offers the Sony PIIQ Smooth Supra-aural Headphones in Brown / Yellow, model no. MDR-PQ2/Z, for $34.99. Coupon code "MLC522NN" cuts it to $18.99. With free shipping, that's the lowest total price we could find by $14, although we saw them for $2 less five weeks ago (since expired). They feature a 10Hz to 24kHz frequency response, 30mm drivers, and more.

Supra-aural headphones have pads that sit on top of the ears, rather than around them. (The ones that encompass the ears are circumaural headphones.)