Basically the process is to use air conditioner filter: I'll write the name down just in case they disappear off Amazon but the measurements are important I think: Frost King Air Conditioner Filters, 15 in. x24 in. x3/16 in. , Open Cell Foam https://www.amazon.com/dp/B000BO68BU? Basically cut a tiny small square. Put in your eartip. That's it. Adjust the size of the square depending how little or how much you want to tone the treble. If you use something like the Kiwi Earflex- the foam won't fall out the other end.