but for a true advantage in COD pick up a turtle beach head set, even the x11's. Not only do you hear steps, but you accurately judge where on the map gunfire is being shot. I played in a clan called DK(Divine Knights, we were sponsored by Game Yeeah and Raytheon), and we won back to back SEAL tournaments (MW) and I would attribute that largely to us all using these headsets.
Don't have to be turtlebeach. I have a set of turtle beach and I also have a set of radioshack wireless headphones. No big difference between either. I've also played with a pair of $500 shure in-ear monitors. Any decent set of headphones beats any system without them.
Not only do you hear their footsteps... you hear the dust settling.