The Good

• Sound: The sound on the SHL9705A's definitely exceeded my expectations. With no equalization (flat) or other audio "enhancements" enabled on my One X, they were a bit quiet. Of course, this is going to happen on almost any on-ear headphones when used with a smartphone - the headphone amp just isn't powerful enough unless you really open up the volume taps. With the Philips app installed, you're prompted to select a headphone product to "optimize" your audio for a particular headset. Choosing the 9705A cranks up mids and highs to be more in line with the bass, resulting in a more balanced listening experience at moderate volumes. If you max the volume, you and your eardrums are probably better off with these enhancements turned off. In terms of character, the big 40mm drivers in the 9705A's provide the typical warmth on the low end of the spectrum that even high-end earbuds will struggle to emulate. Bass isn't particularly strong, but always perceptible - which is to say right where I like it. You hear and feel low frequencies, but they never overpower a track. Fidelity is very good, I'd put these on par with entry-level on-ear products from Sennheiser like the PX100II's, which are cheaper. The 9705A's do get a little harsh at high volumes, and that's when you'll want to turn off Philips' enhancements. And for $100, you can get better accuracy and bass performance from other headphones. But the Philips don't stop at good sound.
• Design / Build Quality: I absolutely love the way the 9705A's look every time I pick them up. They ooze tastefulness. The aluminum over the sides of the driver enclosures is classy, not flashy. The flat black plastic headband with its barely-perceptible red felt insert is a far cry from the shiny, glistening designer headphones that have so recently become popular. The matching red highlights on the inside of the earphone pads makes you acutely aware that Philips actually cared how the 9705A's looked. The quality of construction is fairly impressive as well for something at the $100 price point. The aluminum isn't solid - it only covers the gray plastic that actually makes up the driver housings. That said, even the plastic on these headphones feels sturdy. The earphone pads are soft and leathery. The driver enclosures, as you can see, fold in, but in a smart way - Philips uses a small steel ball bearing on each headphone that snaps into place when in the listening position, and snaps out when turned flat. It's one of those things you play with and think "well, that's not breaking any time soon." The adjustable headband clicks to various settings, and seems of an equally high quality. Philips has also managed to keep the 9705A's pretty light - they weigh in at 13.6 ounces. Oh, and the cord is nice and chunky with beefy flex joints at the jack and enclosure.
• Comfort: Those soft and leathery earphone pads make wearing the 9705A's for an hour or two at a clip no problem. Even for someone with a big head like mine. They do squeeze your ears a bit, but if they didn't, they probably wouldn't be very good on-ear headphones in the first place. I wore them for hours at a time while testing them, and I really have no complaints in this department. Well done, Philips.
• Controls / App: They both work. The app is well-designed, and while not revolutionary, puts all the stuff you'd want to adjust in one place. It doesn't have an equalizer, but a more user-friendly character-adjustment spectrum, so the wearer can choose to emphasize bass, flatness, or other characteristics to suit their listening experience. It's actually pretty cool, though equalizer presets could just as easily accomplish this goal. The product-specific audio character enhancements can be turned on and off easily. The single in-line button can have its actions fully customized, as well. The microphone works, though I can't say I've ever used an in-line mic that I'd actually want to use for a phone call lasting more than 30 seconds.