Make Your Own Headphones
Method #2

A Little More Money and a Little More Work
and
You Can Have Very Nice Set of Sound Powered Headphones

These use a headband you can get from Scott (while supplies last!) for only $7.00 !

and

A set of chamois ear pads for a for HS-23 or HS-33 from Fair Radio for $6.00 per pair
(Item # M-301 4" CHAMOIS CUSHIONS)

also try one of their headphone cords

HEADSET "Y" CORDS
#CD-620F, molded 16"L legs & 6" cord with 2 lugs each end; for HS-30 headset. $2.00 (same page)

and

USI or Western Electric handsets
 

Scott's web page is at
http://members.aol.com/headphone1/phones.htm
 
 

Fair Radio's web page is at
http://www.fairradio.com/access.htm
 

Very comfortable and coupled very close to your ear!! Perfect!
 

    
Far right is original chamois pad.
I used an Exacto knife to start with and ended up with a steel burr on a drill press.
You could use a drill motor also and even a drum sander like below.
Like in Method #1, drill small holes in side of element to accept the yoke,
or put a hose clamp on the element and pre drill through it to hold the yoke like Mike Tuggle does (I think).
 

 
 

Sectional view of the ear pad (I know , I know,  looks terrable!). Cut away on the white dotted line.

Add headband with cords and you have a nice headphone set up!!!
 

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