Very neat indeed but if it’s for a gift I doubt the efforts would be truly appreciated since these earphones have been on the market for a while.
I on many occasions use cig butts as ear plugs on the shooting range if I can’t find my ear muffs or forget my foam ones 
That’s pretty cool though…but ALOT of work for earphones…and with my kids, they don’t last very long usually
Really I think I can find the sacrificial headphones for around $8 locally and it might take 30 minutes to make the first pair and 15 minutes each after that. Probably last slightly longer for kids who appreciate the handmade effort.
I mean hey it is a lot less effort than making coin rings… 
