As I mentioned in some other threads back in April, I have an awesome set of headphones. Being nominal 32Ω impedance, if coupling capacitors are needed (as with every common PC audio codec), they should be fairly large — I would recommend 470µF — to minimise loss of bass. At least, that's the idea.
But the Gigabyte H87M-D3H (among other boards) has only 100µF capacitors there. For feeding an amplifier input or 120+Ω headphones this is enough, but with low-impedance headphones there's a significant roll-off of the lowest octave. Yes, this can be compensated by using the equaliser (for the combination of 32Ω with 100µF, raising the 31.25Hz, 62.5Hz and 125Hz sliders by +5dB, +2dB and +1dB respectively will do the trick), but you do need to be aware of it (knowing both the capacitor value and the impedance of the headphones) to get the best response. As it happens, allowing for the somewhat accentuated bass of the headphones themselves, I didn't actually need to raise any of the sliders above ±0dB with the equalisation I use now:
31.25Hz: ‒1dB
62.5Hz: ‒3dB
125Hz: ‒2dB
250Hz: ‒2dB
500Hz to 16kHz: No changes (as the review explains, the high-frequency roll-off is intentional; I did attempt to compensate for it earlier on, which of course worsened the sound experience)
If the coupling capacitors weren't undersized, the desirable settings for the HP50 would be:
31.25Hz: ‒6dB
62.5Hz: ‒5dB
125Hz: ‒3dB
250Hz: ‒2dB (again)
500Hz to 16kHz: No changes (again)
Anyway, I got it to sound great, and that's what matters in the end. Getting the sound right is totally worth the effort; the thing about good sound is that it should be comfortable to listen to, in contrast to poor sound which results in fatigue.
(On an unrelated topic, why does Waterfox get so slow!? It's frust r at i n g . . . Especially given that SRWare Iron ran just fine on my old system. )