Your friends and acquaintances will coo with delight!
Step 1: Procure the Supplies.
-One pair cheap headphones (mine were of the 5-dollar Amtrak variety, I believe), preferably small-ish with removable foam ear discs, although this is not a necessity.
-Two stuffed animals. You want these to be medium-small and (preferably) cheap. I don't want you cutting into any Steiff bears, now. You'll save yourself loads of time if the animal has a seam up it's back. You can find them in places like drugstores and five-and-dimes.
-Needle and thread
-Fabric glue (optional. I didn't use any, but it's up to you.)