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Old broken headphones,
Old guitar lead (to connect to Amp / Old jack plug, larger than 3.5mm),
duct tape.
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Wow, ok then...
Cant guarantee this is correct, but just throwing this out there:
my granddad has been working with guitar amps and bass amps since they used tubes, my uncle has been working with amps since he was 12 - he's now almost 40.
According to *both* of them, nothing of this sort will damage them unless you have the volume incredibly high *on the input device*
the main issue is hooking a powered output to a amplified input, all you have to do is turn down the volume on your ipod/whatever before you hook it up
in fact i record my guitar via no more than a 1/4 <-> 1/8 audio adapter on my computer, have been doing so for over a year, no issues
Again, no guarantee, that's just what I've heard and experienced myself
Check out Wikipedia for an intro to the concept. If you pursue electrical or electronic engineering in college, you will get your fill of impedance matching.