This is by far the most comfortable headset I have ever used, and I have used a lot of them.
While there's some gaps in this instructable, I hope I do well enough for my first one.
http://morninglion.com/headset/ is the page on this build and what this Instructable is based off of!
Step 1: Finding the Set...
I picked them for the look, this didnt start out as a USB mod, was going to be analog. Also, these are mono... but do have a speaker in each cup.
Step 2: Dig In
Step 3: USB Soundcard?
I started with that... it uses a USB soundcard like a USB thumbdrive, then has normal plugs as well. So I gave the leftovers to my sister to use with her laptop, all I wanted was the USB plug parts. Once I gutted that thing I got the tiny soundboard out. Instead of removing the USB plug on the board, I reconnected the end I cut off the cord so it plugs into the set, less modding the better I guess.
You can then start to reconnect the Mic and speaker wires by soldering them back onto the little soundcard. At first I had mine reversed, that sucked in HalfLife 2.
If I did this again, I think I would have attacked the USB cord right to the board to save space, it's a very tight fit.
Step 4: Almost Done
To Radioshack I go and get a little mic from the bins. I took a pocket knife and split the casing open for the boom mic on the DC set... no picks of this, sorry...
I gutted it out, drilled a little hole for the new mic and hot glued it in. A little fabric over the mic helps with breathing noises. No one complained about how I sounded! I used aircraft glue to reassemble the Mic casing.
Step 5: Closing It Up.
In XP and Ubuntu 8.04 it was instantly recognized. As I said the sound is great for speech, litte tinny for music but doesn't stop me.
I even used them at work to call into meetings with Cisco call manager! People still disturb me and with the sound insulation in these I cant here them, so I made a note...