I've been using a dark blue background for years and cringe when I try to use something else. I think #020820 is the exact color, nearly black depending on your gamma, but enough blue to soften it up.

The foreground is a mix of light blues, pale yellows, and white. I use grey50 for comments which I think should drop off to the background when scanning code. I never understood the bright green that is often the default for comments.

Now if I could just figure out how to make fonts other than "Fixed" look good in XEmacs on the Mac. I'm happy enough with it, but sometimes I feel the need for a change and in my setup there are no other good options. Any suggestions would be appreciated.