Not extreme, just to get it comfortable. I really don't care about looks. The audio solution that mvhstudios has looks like it works well with his setup, but I could probably work something out with some normal koss 75s (think that's the popular one isn't it?) I just struggle to justify the cost due to not worrying about audio too much.
EDIT - The headstrap was £20 when I got it, the hat foam tape stuff was £5. Vertical headstrap is from the standard, velcro from all sorts of odds and ends etc
. The battery was £25 and therefore the most expensive bit!