fake fur 1/4 yard (you could use fleece or any soft fabric too)
fiber fill (stuffed animal fluff)
glue gun (low temp is best)
Cut the fake fur into two circles about 3 times larger than the ear pieces of your headphones, and a long piece wide enough to circle and over lap the head band part and long enough to go from ear piece to ear piece. (my circles were about 4in long/wide and band about 1.5 inch wide but your might differ)
Glue the fur to the head band overlaping so the seam will sit across your head, when looking at them flat it might appear slightly to the front or back so check it on your head :)
Basting stich (longer loose stiching) around your circles, this can also be done on a machine (use the least stich per inch) pull bottom thread on one side to gather. The opening should be a tiny bit smaller than the outer edge of the earpeices.
Stuff each circle with fluff, I used about a golfball size amount, you want it fluffy looking not to stuffed.
Glue circles to the ear peices. Make sure not to overlap onto the part that goes on your ears and that your stuffing stay firmly encased. Tuck the raw edge of the fabric slightly so it's more comfortable.
All glued together!
Next ears! cut 4 half circles each of both of fake fur and felt.
I think they turned out pretty cute! They only took about 30min. I used a pair of old headphones, much cuter then they used to be ;) Picture of them worn coming later.