Surround sound in headphones is a myth; it doesn't exist. You can't tell the difference between multiple speakers less than half an inch away from your ear, you would probably get even more confused.
I'm not sure exactly what this is trying to say, but headphones definitely have the ability to simulate surround sound with timings and speaker positioning in the can.
But anyway, I use a Logitech G35 I got for a good price and it works well for me. Before that I had a very basic Sennheiser headphones with no mic. They were uncomfortable because they sat on top of some of my ear, but I will say that they sounded quite good for their price. If you purchased a better model with bigger cans I'm sure they would be nice.