The headband is lined with super soft and squishy memory foam cushions that are held in place with a soft leatherette material.
The top side of the headband has the SteelSeries name embossed into a soft rubberised layer.
The earcups can rotate flat, while the earcups can be pulled down to adjust the size of the fit. The material seems to mostly be plastic here.
The earcups are large, but the padding is rather thick. Due to the round shape and the thickness of the padding there isn't much height for the ear (just under 2"/50mm) The ear cushions are easily removed/replaced should they need to be, and are coated in leather (feels real, but could be a high quality PU/synthetic.
On the rear side of the right earcup, there is a volume dial that also acts as the menu/select button to navigate the options on the transmitter.
At the base we can see the various controlls including the power/mute/answer call button, the Bluetooth/pairing button, as well as the I/O area for the Analogue/chat/audio share ports.
The left-side earcup houses the rechargable lithium ion battery, which can be accessed by rotating the circular outer covering counter-clockwise.
The retractable microphone features an LED mute indication, so if you have muted it (by quickly pressing the power button) the red LED light will show up.