Depends on your definition of better. A lot of the time this will be done in a mixing room with studio monitors yielding as flat a response curve as possible (a

Depends on your definition of better. A lot of the time this will be done in a mixing room with studio monitors yielding as flat a response curve as possible (and without any room reverb). You will get a better sound in that it's precise, but it's not necessarily more pleasant to listen to. As for precision: it's easier to hear the panning / stage in good headphones just because it's so augmented. The low end - no matter how good the headphones are, you can't rely on them to mix it properly, you need good monitors. If you mix the low end on headphones, there's always a high probability that it will only sound good on this pair of headphones and not translate to other setups.