Headphones designed for sleep.

Day Sleeper – $64
Stereo headphones wrapped inside a headband with a 2.5m extension cord.
Long-stroke 40mm drivers for powerful sound. Neodymium magnets for detailed sound. Frequency Response: 10Hz – 22,000Hz.
DIY

To make one professionally, suit up and get two halo headbands (one white tie, one black pullover and some iron on tape so you can make a smugglers belt in the middle for the cables and speakers).