Do you have a gaming setup? If so, what is it?
My current setup is an Xbox 360, 40” Samsung LED, Turtle Beach X4 headset, and an AK Rocker chair.
I sit directly in front of the TV at about 5 feet away. My eyes are on the same horizontal plane as the center of the TV.
Prior to using the headset I ran the audio through my surround sound system. The receiver gave off too much heat, combined with the Xbox and TV (prior to the LED), which made me buy the headset. Now that I switched to using a headset, I don’t ever see myself playing without them.
Here is a picture of the headset and chair I use. (Everybody knows what a 360 and TV looks like!)