I'd say it depends on what quality and price you are looking for. The type of headset I always recommend is
this. It costs under $10 and it works just fine. I got one of those myself too (not that exact one, but it's very similar) and it's been working for over 4 months now. That's about 2 months longer than the 2 Logitech headsets I've owned. The only downside with these is that the sound quality is not superb and I can imagine that one would like a more comfortable one. I've never had a really expensive headsets, though, so I don't now the real differences.
Another thing I'd like to point out that for the price of one expensive headsets, you can buy 5 of these. This is pretty nice, because if the wire of your headset breaks, your headset is worthless and you've lost $50+. With the cheapos you just buy another one for a very small amount of money.