Draw a large U-shape for the headband
Add two small rounded rectangles or ovals at the ends for the ear cups
Connect each ear cup to the headband with short lines or hinges
Round the edges of the ear cups
Draw inner circles or ovals inside each ear cup
Add padding details on the headband
Add a cable coming from one ear cup if desired
Erase extra guide lines
Outline the final shape cleanly
Shade or color the headphones if desired