I started with a Turtle Beach Earforce XL1 headset that was originally purchased for Xbox360 use. The cord entering the headset was broken and was not usable without repair.
Step 1: Jack It Up
Next I disassembled the volume control unit and gutted it of all electronics, discarding the RCA line level jacks and USB plug. I then soldered a headphone extension cord and detachable speaker cord directly to the headset cord. You will need to look inside the headset to determine wire colors for SPKR R+, L+, GND, Mic+, and Mic-.
Step 2: Say Yes to Pot
Next I placed the wires and soldered connections spaced out inside the volume control housing and screwed it together. I then potted unit with epoxy for structural integrity and wiring insulation.
Step 3: Ready, Set, GAME
Voila, a free to me analog gaming PC headset built from a free headset and stuff from my recycled electronics tote. Sound is awesome and much more comfortable than my old USB headset.