Last time I checked, around winter time, Jmoney had stopped making new cups and was only making leather pads for other headphones.
you need to visit this epic thread http://www.head-fi.org/forum/thread/508459/sr60-mod
it is not exclusive for the sr60 . ask around, quite a few members has done that with the 225, i used a sr80
I found that changing the screen had a bigger impact than changing the cups. J$ stop making his cups but the last time I checked If you email ALO audio, he can make some.