So, here's how I made this card fun! I took the layers for the ear foam and covered both of them with ATG tape and then piece of cotton balls on the top. Then, I cut strips of electrical tape and covered the layer. It gives a 3D foam look to the headphones. But, I couldn't stop. I cut a small piece of silver braided rope (Christmas ribbon) and then I cut another strip of electrical tape, longer than the rope, and wrapped the rope in the tape so that it appears to look like the cord of the headphones. The extra length in tape was taped under the headphones and behind the mat so that there wasn't a lump under the mat. I twisted the 'cord' into a circle and then used a glue dot to hold it in a circle.
The inside sentiment is from a graduation stamp set and the guitar is from Imaginisce, with a green strip of ribbon added. I really like the effects on this card...they rocked.