Its good to have a place to put headphones and save space while protecting your investment. Many headphone stands compress the foam on the headband, and on many headphones the pleather has a tendency to rot, so its best if there is no unnecessary pressure or friction on the pads, and this solution fits the bill.
Just go to the local hardware store or even walmart, they sell these hooks in 6 packs for less than 3 dollars or individually for less than a dollar each.
Measure the thickness of your desk and then take a dremel and cut off enough of the screw on the end of the hook so the vinyl will be flush with the surface under your desk, if horizontally mounted it may not matter if the ends pop out the back of the hole.
Hack saw is only an option if you have a vice.
Then mark your drill bit with a marker if you don't have a depth gauge so you don't pop out the top of your desk, and that is pretty much it.
Ladder hooks are also a possibility.
And yes I know I blocked off some paper, but its easy to reach, and who uses paper anymore? :)