I bought an unit from Radio Shack, 33-2055 for around $70. I used the measuring nozzle from the spl meter to cut a matching hole on a cardboard. I then play an specific section of a song or pink noise and using the above measure on both cans to be tested to make sure the levels are the same, thus I end w/ two different volume setting in the amp for each of the cans. This is slightly different if I am testing two amps where I have different volume settings in the amps to obtain the same spl in one can.
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