Actually $110k sounds pretty low for Microsoft, especially when you take into account differential cost of living (assuming their Redmond campus). In fact, most people I know who have been courted by Microsoft and Google got better financial offers from Microsoft (especially in terms of benefits).
I've heard that the retirement plans are better -- I don't know the details of that. The health insurance at Microsoft is much better. All Microsoft employees have private offices (I love that, this is a "Big Deal"(TM)). I haven't heard if Google has anything equivalent to Microsoft Prime.
What is their health insurance? It's true that Google employees don't have private offices (in general), though this isn't a big deal for me personally. Google doesn't have a discount card like Microsoft Prime, but they do have discounts with many companies. I
