I built a really nice fireplace similar to this one with cheap landscaping bricks. Mine is a bit larger than this one, but I still spent less than $100.

I've found that when I'm using cheap headphones I don't notice a difference all the way down to to a bitrate of 96, but when using quality speakers/headphones I need it to be at 112 or 128.

I have a better solution...

Too bad it didn't come out sooner, it might have helped save Porky's from closing a couple months ago.