I will be testing on my pair of Skullcandies which the had strap broke, but i still use it.
Heaphones (optional..... xD just kidding)
Phillips Screw Driver
Flat Head Screw Driver
Step 1: Labotimizing Your Headphones...
First, use whatever you need to open up you headphone casings so you get access to the element.
The screws for this pair was under the ear cushions.
Step 2: Removing Paper Cover
Get a flat head screw driver and just start scraping away at the paper/tape like material. YOu might need to put some strength into it, but remember not to damage the elements.
IMPORTANT!!! the tape will not be removed from the holes, but do NOT try to remove them quite yet, you dont it to fall into the element cause you cant get it out then.
Step 3: Now We Puncture the Holes...
After that, just blow away all the paper thingy residue and reseal the headphones. YOU ARE DONE AND ENJOY IMPROVED YOUR OOOMPHA DA OOMPHING!