Not as high quality as authentic Bose ear pads, but definitely close especially in this price range. Cups are not plasticy and hard like other pads and are very comfortable. Seems to be made of a decently high quality leather material which is soft to the touch and the sponge inside is also quite excellent.
I have noticed that authentic ones provide a much better seal around your ears, but for half the price these are definitely worth it. I have been using these for a while and are showing no signs of wear.