Yes, the AR are well made. To be honest though, I've never been able to tell any sound difference in Toslink cables. I imagine they all sound the same.
The Outlaw cables look like a good value too, you should also check those out, Outlaw Audio. $20 for a 1.8M cable is great.
I think the biggest difference to look for is in the construction. It's optical, so if it gets kinked the cable is probably ruined. I've got some optical cables that came with (I think) my DVD player that are like dealing with a thin piece of thread. I ordered a replacement from 800.com (Recoton) which was quite a bit beefier and I suspect less likely to kink.
As far as sound, I've never been able to tell a difference. YMMV.
I bought the AR Pro series optical cable at Accessories for less. Cost is $18.49 for 6ft. http://www.ac4l.com/advscripts/prodlist.asp?area=44
Very good build quality and great price. The AR Peformance series is what they sell at Best Buy. I'm sure it's a good cable also but for less money, why not buy the higher end model?
I think one thing to look for is a good connector. I purchased two $8 generic cables from partsexpress and the connector just lays inside the receptacle. It doesn't click or fit securely. I have to check them everynow and then because they like to slip out. But the sound is great. I don't know if there would even be a difference in sound between an $8 cable and a $50 cable.
If the Outlaw RCA's I have on order are top notch I'll get their optical cables as well.