A modest headset can give you good sound. It's so quick and easy to plug it in and record. Let's look at my recommended headset and why they are a great choice for podcasting. 
I recommend:
1. Mpow 071 USB Headset
2. Sennheiser PC 8 USB Headset
PRODUCTION NOTES
Mic & Headphone: Microsoft Lifechat LX6000 
Recording location: Dining table. No pillow fort but I have thick curtains to the left of me and a laundry rack full of clothes in front of me. 
Recording app: Audacity
Recording format: WAV
Sample rate: 44100Hz
Editing app: Audacity
Sound Treatment: Auphonic Productions at Auphonic.com
Auphonic.com settings [to output as a 16bit mono WAV file]: Adaptive Leveler (on), Loudness Normalization (Loudness Target -19 LUFS ), Filtering (on), Noise and Hum Reduction (Reduction Amount: Auto)
I uploaded the resulting WAV file to Anchor.fm to host the file and added the music from their free music stock.
Anchor automatically converts the WAV file into a 128kbps .m4a file

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