Worth a look into if you're still searching for better pads for E-MU (by themusiccat)

Just a heads up for anyone still looking at pad swapping - after trying a lot of pads I wound up finding these YAXI TH900 pads that not only increase the comfort more than any I've tried but have a really nice and balanced sound.

I'm using the Alcantara version so I can't comment on the leather ones. Also using full-size Dekoni attenuators with @junki 's felt mod. After fooling around with many different pads from stock to Dekoni sheepskin, this is the best sound I've been able to get out of these.