I think the pads/cushions(?)feel very similar, almost identical. Yet the clamping force is somewhat stronger on the X3, although not a huge difference. They're both comfortable.

What makes the X2's much more comfortable overall though in my opinion and experience is the headband. Maybe my head is too large(or too oblong) but I have to put my X3's further forward on my head or else I feel some pain on the top of my head from the pressure.

Aside from this I prefer the X3 because they don't sound as dark as the X2(X2 retains its dark signature after using Oratory EQ preset to reach approximation of Harman Target).

Edit: By "cushions" maybe you actually meant the specialized automatic adjustable headband??? for which I know no name of and just call it headband, lol, even though technically the actual headband doesn't sit on ones head at all on these headphone models.