Throughout this Instructable will be ALOT of notation on photos. Please view them to really see what's going on. There will be alot of photo notes, especially on step 3.
Step 1: The Parts
Sugru (Optional but Awesome) http://www.adafruit.com/products/437
Like so many great recipes, when there are few ingredients, make em count. I'm upcycling quality parts here. One pair of Polaroid earphones from a portable DVD player. And one pair of earmuffs. These are the kind of ear muffs that go behind your head and not on top of it. I've found that above the head earmuffs give some pretty serious muff head. Not cool man. And I couldn't find the exact pair of really Muffy style earguards. I wanted a nice leopard print to match these LED-slippers/, but I just couldn't find em at the usual Big Box dives.
Step 2: Capt safety
Step 3: Earphone Teardown
Step 4: Add Sugru!!!!!!
Step 5: Putting it together
Step 6: Video of Working Device + Review