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my favorite for under $100 is the Sennheiser PX 100 II. Looks cheap but sounds fantastic. Also like Grado SR60's or their iGrado, Beyerdynamic DT 235
I got a pair for my daughter and I really enjoy them too! The sound is light (in the best possile way) and airy but there is still bass in the picture. You can listen to them for a long time, and with a $100 budget you could even step up to one of the pricier models. Grado makes good stuff, I bet you would enjoy them.
Trey
seriously the best under $100. if you're ok with some sound leakage, look no further. the most natural sounding phones on the market.