Howard Leight Leightning Earmuffs, 1010924
The Howard Leight Leightning L3 is one of the best-performing earmuffs on the market today with a high NRR of 30. Though these muffs may be on the bulky side, they fit comfortably without being overly snug. Howard Leight seems to understand that not everybody has the same size head, so the headband is adjustable. These muffs are great for any activity that requires noise protection: shooting sports, home/garden work, or industrial usage. The Leightning L3 is considered a 'passive' muff, which means it only blocks sound as opposed to amplifying low-level noises. These muffs are easily available for around $30.
The Howard Leight Leightning L3 muffles noise well (NRR 30), fits comfortably, and is very affordable. Unless you need electronic noise amplification or a slimmer profile ear cup, there's little reason to go with anything else.