Build Quality and Comfort
The ear cushions are filled with memory foam and covered in pleather. They're very soft and do a good job of completely surrounding the ears. Combined with a well-adjusted clamping force, which is neither too strong or too light, the Khan Pro is a true pleasure to wear regardless of how long your gaming sessions usually are. The ear cushions can be removed and swapped out if necessary.
The same combination of soft memory foam and pleather is used on the inner side of the headband.
As I've already mentioned, the whole headset is quite flexible. That's good for two reasons. First and foremost, it increases comfort because the headset can easily adjust to any head shape or size. Secondly, the headset is less prone to get damaged if it falls from the table, which would not be the case if it were more rigid.
I noticed that some reviewers describe the build quality of the Roccat Khan Pro as "flimsy". I don't agree with that at all. Flexibility isn't the same as flimsiness. If the goal was to make it adjustable to various head sizes and exceptionally light, and Roccat clearly states that it was, then they did a good job of achieving exactly that.