We also liked that the plug is small and will fit in any recessed headphone jacks you might encounter (sorry, there's no built-in mic, for making calls on you cell phone). At the same time, it's worth noting that the plug is a straight plug; we prefer the elbow variety of plug, which is more likely to hold up over time and not short out if you accidentally bang it too many times (or drop your audio device). Again, this is a relatively small knock.
For $20 headphones, the 106s produce good sound. The good we're talking about isn't the kind of good that blows you away (rarely do earphones or headphones at this price point make you say, "Wow"), but these guys sound as good as a lot of $30 'buds we've heard. They're just a little light on the bass compared with the 206s and 326s. For instance, songs that have heavier bass lines, like the Yeah Yeah Yeahs' "Soft Shock" from the band's new "It's Blitz!" album, sound a little stripped down.
Nitpicks aside, if you're on a tight budget, it's hard to be disappointed by what the 106s deliver for 20 bucks. Yes, we feel more comfortable recommending the 206s and 326s, but for buyers who simply can't get Apple's hard earbuds to fit well and wants something a bit better, the 106s will seem like a nice upgrade.