I'll join in on the one-man convo. 
It isn't too hard to get high-quality resistors. I remember reading that the series resistor is for protecting the DAC if the line out is "used improperly." I don't know if this includes right channel shorts to ground when pulling out headphone jacks, but since we're working with the iPod's dock, it may not be as big a problem as it seems. The resistors to ground will, for one thing, stabilize impedance but also it's also meant to be part of a high-pass filter. With the coupling caps and resistor to ground, a high-pass filter is formed. You can use Kiwames or Stackpoles, but Kiwames come in pretty large power ratings. Stackpoles come in more comfortable sizes, but aren't as high quality. Some prefer one's sound, some the other. Reading the paper again, it'd be best to include the resistors. To make things easier, throw them in the dock connector if you can't find room inside the iPod, especially if you're using Kiwames.
Summation: *sigh* Add resistors to ground after the caps. The paper cites 47K so that sound isn't so strongly affected by low impedance loads, but we probably won't be connecting our headphones straight to the DAC. *ahem powertoold*
Check out f = 1/(2*pi*R*C) for details.
edit: I've revamped the original post for easier searching. Let me know what you all think.

It isn't too hard to get high-quality resistors. I remember reading that the series resistor is for protecting the DAC if the line out is "used improperly." I don't know if this includes right channel shorts to ground when pulling out headphone jacks, but since we're working with the iPod's dock, it may not be as big a problem as it seems. The resistors to ground will, for one thing, stabilize impedance but also it's also meant to be part of a high-pass filter. With the coupling caps and resistor to ground, a high-pass filter is formed. You can use Kiwames or Stackpoles, but Kiwames come in pretty large power ratings. Stackpoles come in more comfortable sizes, but aren't as high quality. Some prefer one's sound, some the other. Reading the paper again, it'd be best to include the resistors. To make things easier, throw them in the dock connector if you can't find room inside the iPod, especially if you're using Kiwames.
Summation: *sigh* Add resistors to ground after the caps. The paper cites 47K so that sound isn't so strongly affected by low impedance loads, but we probably won't be connecting our headphones straight to the DAC. *ahem powertoold*
Check out f = 1/(2*pi*R*C) for details.edit: I've revamped the original post for easier searching. Let me know what you all think.

![Apple iPod nano 8 GB Silver (4th Generation) [Previous Model]](http://cdn.head-fi.org/0/05/50x50px-ZC-05312c52_B001FA1NIC-41S0mUI4EgL.jpg)





















Yea, I agree that it's definitely safe with the dock connector as long as you unplug the dock connector and not the male plug first.
I'd rather play it safe and disconnect the dock first, but that's just me.