That depends entirely what type of comfortable you'd like.
It you want somethin' pretty simple, cotton velvet's a good fabric to go with 'round the ears since it won't irritate 'em too much. Unless you got a bigger budget, then maybe habutai might be more your thing. You want something warmer, polar fleece might be good and it'll keep the ears warm. The outside could be covered in fur fabric or feather edging to give it a fluffy appearance...
[Wow, and he's just off talking about what best fabrics and colors to use, when he suddenly stops himself, blushes slightly and scratches the back of his neck.]
Anyway. [he coughs again.] I could make a castin' for you...that's uh, adding an elastic inside...maybe extra-soft or sports so you could easily take the additional stuff off. You know, wash it after some use without damaging the earphones themselves.
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It you want somethin' pretty simple, cotton velvet's a good fabric to go with 'round the ears since it won't irritate 'em too much. Unless you got a bigger budget, then maybe habutai might be more your thing. You want something warmer, polar fleece might be good and it'll keep the ears warm. The outside could be covered in fur fabric or feather edging to give it a fluffy appearance...
[Wow, and he's just off talking about what best fabrics and colors to use, when he suddenly stops himself, blushes slightly and scratches the back of his neck.]
Anyway. [he coughs again.] I could make a castin' for you...that's uh, adding an elastic inside...maybe extra-soft or sports so you could easily take the additional stuff off. You know, wash it after some use without damaging the earphones themselves.