I bought both the Bose QC-15's QuietComfort® 15 Acoustic Noise Cancelling headphones and Sennheiser PXC-450's Sennheiser PXC 450 NoiseGard Active Noise-Canceling Headphones to compare them side by side before plunking down ~$300 for headsets.
The Sennheiser PXC-450 best noise cancelling headphones is built much better than the QC15's for durability AND comfort. The quality difference can be seen in the wire gauage, battery compartment hardware, adaptor finish quality, and ear cup cushion. Sound quality was also richer and seemed more encompassing/fuller. I'm no audiophile by any means, but that is my best subjective judgement.