For this project you will need:

-1320mm(1.32m) of 0.33mm diameter, 28 gauge insulated wire
Found at Altex Electronics
-2 plastic cups with a bottom diameter of 73mm and a inside top diameter of 79.9mm
Found at Target
-4 13mm in diameter 5mm in height neodymium magnets of the same size
Found at Home Depot
-About 34cm of electrical tape
Found at Home Depot
-3.5mm diameter auxiliary plug without wire
Found at Fry's or on Amazon
-2 Pieces of a paper towel
Found at Target
-A glue stick about 14mm in diameter
Found at Office Depot
-Sandpaper
Found at Home Depot
-Wire cutters(or anything to cut the wires)
Found at Fry's

Before we begin assembling our Headphones, it is important to know the function for all of our components.

-28 gauge wire will coil around one of your magnets and acts as the Voice Coil as well as an extension to the auxiliary plug(provides a path for the electric current to travel through and strengthens the magnetic field while vibrating).
-Plastic cups will act as the diaphragm of your speaker(this part amplifies vibrations to push sound waves in more directions).
-Neodymium magnets will provide the magnetic field for your speaker(the negative and positive ends of the two magnets will attract and repel at the same time, with the alternating current causing the coil to go back and forth, enhancing it's vibration).
-Roll of electrical tape will keep the coil together as well as various other parts of your speaker(all the while providing some insulation for the wires).
-Auxiliary cable connects to whatever is providing the sound(for example a phone, iPod, computer, etc).
-Paper towel to act as the spider, as well as because the wires can easily go through it(restricts the movement of the voice coil so that it can only vibrate upwards and downwards).

It should also be noted that plastic cups are not the only kind of cup you can use for this DIY. Paper cups, aluminum cans, or glass cups would work just as well. As long they are solid and in a cone-like shape it will work. Though it should be noted if you use a material like glass or aluminum for your Diaphragm, it may be harder to modify it's size later on if it becomes necessary.

Step 1: Beginning Your Diaphragm

1. Once you have acquired all of your materials, take one of your cups as well as two of your four neodymium magnets, and attach one of those magnets centered on the bottom of the cup.
2. Take remaining magnet and place it inside over the magnet on the bottom of the cup.
3. Make sure to exercise caution, as these are very strong magnets.

Step 2: Assembling Your Voice Coil

1. Take your 28 gauge wire and wrap it around your gluestick a full 15 times, and make sure to give yourself little bit of extra room to attach to the aux plug.
2. Use wire cutters to remove it from the rest of the 28 gauge wire.
3. Hold onto your coil while this happens, as you do not want it to lose it's shape.
4. Grab electrical tape and rip off a good amount for you to tape your coil together with, I personally used around 2cm of tape for each band.
5. Wrap your tape around the ends of the coil, making sure that each of the tapes are parallel to each other as well as securely wrapped around the wire.
6. Take the ends you left earlier and sand them. Just like in the video above, you'll want to be certain that none of the red insulation is left, and that only bare copper wire is shown.

Step 3: Attaching Voice Coil to Diaphragm

1. Take the Voice Coil and place it around magnet on the bottom of your cup.
2. Make sure you have the two sanded ends sticking outwards and away from where you are going to tape down your coil.
3. Tape the Voice Coil onto the bottom of your cup. I taped it down in two places, but you can do more.

Step 4: Attaching the Spider

1. Take your paper towel and cut it down to a size that covers most of the bottom portion of your cup(where the voice coil is). It does not have to be exact, just make sure that it is not any smaller than the bottom.
2. Tape it down to the sides of your Diaphragm, I taped it down in 4 places for maximum stability, but only 2 are necessary for it to function.

Step 5: Making Your Second Headphone

1. Repeat steps 1-4

Step 6: Connecting Your Headphones

1. Take your 28 gauge wire and cut off 2 wires around 20cm long.
2. Sand both ends of both of those wires.
3. Wrap one wire around one end of the Voice Coil, make sure the connection is secure and then tape the conjoin.
4. Repeat step 3 for your other wire and other Voice Coil.
5. Take your aux plug and twist off the covering off applicable, if not, just insert the two sanded ends of the wires into the holes and make sure they are unable to exit.
6. Tape the wires down inserted down.
7. Hold the cup up to your ear, and play sound.

Step 7: FAQ

Q: I followed all of the steps but I still don't hear sound.

A: Double check your sanding of the wires, as well as the connections from the Voice Coil and the aux plug.

Q: My Headphones produce sound, but I can barely hear it.

A: Increasing the number of coils(the amount of times wrapped around the gluestick) will increase the loudness of your sound.

Q: My Headphones are very loud, but I can't discern much of it.

A: Just like increasing the number of coils will increase the loudness of your Headphones, increasing the amount of magnets will increase the timbre or quality of your Headphone's sound.

Q: I increased the number of coils and magnets, but my Headphones still have bad quality/I still can't hear my Headphones.

A: If you are using a cup that happens to be particularly long, you could cut it in half. This will allow for your ear to get closer to the source of the sound and may improve the loudness and possibly quality.