resister choices for a DIY P to S adapter for SE530's and pico

[qusp]

Hi there guys and gals; my pico is winging its way to me here in OZ as we speak; my primary sources will be an iPhone 3G and a DIYMODDED 5.5g ipod with blackgate LOD and gathering caps for a DIY VCAP type dock. I'm wondering if to get the best out of the pico/shures in this setup if it would be wise for me to build myself a kind of P to S adapter, seeing as the shures are quite sensitive and may have issues with harshness even when low on the volume knob. I haven't heard any complaints about the pico and channel imbalance in the first 1/4 turn so that shouldn't be a problem.... should it? The idea is to be able to get the pico into its 'comfort zone' somewhere about 12-2 o'clock on the dial when at reasonably loud listening volume, in my experience this is where amps and most electronic (and mechanical for that matter) devices really sing; I do like to listen quite loud and usually have my phone or ipod about %50-%65 volume in normal conditions (about %60%80 when having the volume limited to %80). The added bonus is that when I have the rig in my pocket or whatever if the knob gets knocked or turned in my pocket , i'm not going to deafen myself. Does this idea make any sense? and if so what value resistors should I be looking at. I will be wiring it with jena copper and cryo silver, and the LODs I will be using it in conjunction with will be a crystal cables piccolino 7N silver/gold wire blackgate LOD DIYed by me; and a DIY jumbo jena copper and cryo silver LOD. various others are in the mix too, but those are the primary ones. The point being that I dont mind spending good money on quality resistors but haven't got any experience building amps and such so I don't know who makes the really good ones I also don't want to just go shopping and buy the most expensive one just on price if there is something that will do as good for less.

Any help from the mob would be much appreciated and i'll take the time now to thank you all in advance

cheers