The ear cushions are made from memory foam, which makes them sit comfortably around your ears. They'll also surround your ears completely, so no pressure will be applied to your ears at all.
In order to be able to adjust to the shape of the head better, the ear cups cannot only be swiveled, as described on the previous page, but also tilted up and down, at least to a certain extent.
The headband is covered in pleather and padded on both sides. It will rest on top of your head without applying too much pressure to it.
The height of the ear cups can also be adjusted, of course, in order to cater to various head sizes. It would appear that the inner part of the headband is entirely made out of plastic. The adjusting mechanism is firm, and there's absolutely no way for it to move when you don't want it to. There are also marked lines in the plastic that make it easier to adjust both sides of the headset equally. This is important because you want the weight to be distributed evenly on both sides of your head.
The Rosewill RGH-3300's clamping force is fairly tight, a bit too tight for my taste. The good news is that you can still use it for longer gaming sessions without it becoming uncomfortable, even if you have a large head like I do. You will, however, have to be careful about how you put them on. The thing is, if you just slap this headset on your head and dive straight into gaming without giving it another thought, chances are it will start hurting your ears after a while. To prevent that, it's necessary to take a bit of care while adjusting it. Make sure the ear pads completely surround your ears and that the cushions don't feel like they squeeze your head too hard. It's definitely possible to adjust this headset appropriately, but it does take some practice.
Another thing worth noting: when you take the headset off, make sure to use both hands. If you do it with one hand, the ear cup opposite to the one you're currently holding will violently snap off your head, rotate and hit the other one, or your hand. I had this happen a couple of times, and it wasn't pleasant. Neither of the ear cups looked like they were close to falling off or breaking in some other way, but you definitely don't want them to constantly do that.
I'll rate the overall build quality as fair - along the lines of what can be expected from a $35 gaming headset. The comfort level is also good as long as you take a bit of care when placing the headset on your head, which I already mentioned.