Step 1: Materials
What you are going to need for this project are:
-Two Ipod headphones preferably with a broken wire not to ruin you're new ones but one of them has to still have the rubber intact on the earbud.
-One cheap retractable headphone.
-Knife preferably with a thin blade but not flimsy.
-Heat gun (Wasn't Necessary for me but might be for some of you guys)
-Jet Lighter (Also wasn't necessary for me but could help)
Step 2: Dissasemble You'r Ipod Earbuds
The way I disassembled my Ipod ear buds was for one pair I completely destroyed the front of the ear bud in order to salvage the back and the oposite for the other pair, the other pair I salvaged the front and what I was left with was the front and back of Ipod ear buds undamaged.
Step 3: Remove Earbuds From Retractable Headphones
Step 4: Place the Back Part of Your Ipod Earphones on You're Wire
Now place the back portion of you're ear buds on you're wires and retie the knot in the headphone wire that prevents strain from being put on you're solder joint.
Step 5: Solder
Solder you're wire to you're ear buds taking caution to solder the right colors in the right places check how they sound and if they sound good finally snap you're ear buds closed and give yourself a pat on the back because you are the proud owner of retractable Ipod headphones :-).
Step 6: More on Headphones
If you plan to do a lot of headphone modding i suggest you get ear buds made of metal like I did I personally got skull candy titans. The reason for this is because the hardest part of doing this is separating the bud but if you have a metal bud you can just use a heat gun to melt the glue which is what I did, I then put my skull candy titan buds on a wire which had a remote and came with my nexus s now I have great sound and great functionality.