If you've got a PC with a soundcard that supports 5.1 surround sound via speaker jacks, then this is for you! An amazingly easy Instructable that gives amazing results.
Step 1: Get Ready...
You'll also need two sets of cheap earbuds. One will serve as the Front Speakers, and the other as the Rear Speakers.
Now, before we go on, I will say that I fully realize that there is really no such thing as 5.1 Surround Headphones in the traditional sense of the word. This design does, however, closely match that of the high-end "5.1 Surround" headsets, such as the ones reviewed at http://www.extrememhz.com/ezonics638-p1.shtml .
Step 2: Get Set...
Now, do the same with the other set of earbuds, tucking them under the FRONT side of the padding. These will obviously be the Front speakers. Once you've placed these, you're ready to test them out!
Step 3: GO!
Now, open your sound control panel, and adjust the volume sliders until you get a nice, balanced sound. I was pretty amazed at how well this works, as I expected I would have to do a lot more testing of other speaker elements in order to achieve a good result. If your soundcard supports reverb settings, you can also set it on the basic "room" configuration and adjust the level to more closely simulate a true 5.1 surround experience!
Step 4: Notes
Although they appear as if they would be uncomfortable, they actually are quite the opposite. The earbuds do not come in contact with your ears, and I've enjoyed using these for hours at a time without any discomfort. The sound level is just right, as the speaker jacks do not put out the same levels as a headphone jack.
I'm sure that there are improvements that can be made, such as hard wiring these into a USB external soundcard, etc. Please feel free to ask questions, make suggestions, or comments.