this might be the most googleable question I've ever seen on here

The best.. well, something in the range of actual Hi-Fi quality.

Personally, I use a pair of Pioneer SE-505 headphones from the 70s. Requires a high enough powered output, but they put gaming headsets to shame.

The headphones geared towards gaming really just have poor frequency response compared to a real set of headphones.

‎‎‎

I swear by Phillips SPH2000. They're a bit on the fragile side, but very, very comfortable and sound great. Full range frequency response form 20hz to 20kh, little to no noise and a crystal clear output. There's two models - one with a 3m cable, and one with a 6m(!!! 🤣) long cable - great for moving around the room providing the cable doesn't snag on anything.

Oh yeah, and best of all - they are really cheap - about 15 euros. Seriously, these things put most expensive gaming and audiophile headphones to shame - but don't take my word for it - pop into a store that stocks these and try them on.

There are two main aspects to headphone sound, beyond noise and distortion:
1. Analytical resolution and linear response vs. pleasing sound; they're two different markets, but for gaming performance one type is really about as good as the other, depending on your taste.
2. Sound stage and directionality; positioning sounds accurately is the most significant thing a pair of headphones can do for your gaming performance. A fair bit of variance out there.

Audio-Technica and AKG are strong contenders, Sennheiser and Beyerdynamic too.

It also depends on the games, I guess. 😐
Playing an adventure game and listening to a fabulous MT-32 track while sitting in your
comfy arm chair with a cup of tea in your hand is differend from playing some heavy
shooter or action game.