I made this 8 ft. long cable as a fun project. The construction is a square 8-strand braid that is very supple thanks to the physical properties of the Norne OCC SPC 22 AWG wire (non-Litz). Standard 4-strand braid above the heatshrink splitter with TechFlex Nylon Multifilament sleeving makes for almost non-existent mechanical noise at the headphone cups ("microphonics"). Headphone connectors are 3.5mm 2-pole (the Rean TRS plugs are wired with R shorted to S). These will work with Focal Clear/Elear/Elex/Stelia, Verum 1 (later runs), Klipsch HP-3, current HFM(?) and probably others I'm not aware of. Termination is Neutrik NP3X-B 1/4" TRS. I have a Neutrik NC4MX-B 4-pin XLR I can swap it over to for an extra $5 if you need balanced.
Asking cost of parts (wire and connectors): US$125 net to me
Will ship worldwide with tracking. Cost will depend on method, but int'l shipping from Taiwan is reliable and generally cheaper than out of the US/EU.
Cable (and optional XLR connector)
3.5mm headphone connectors
Heat-shrink Y-splitter and Techflex Nylon Multifilament sleeving
How they look on my Clears
I can also change the headphone connectors to these high-quality HD6xx connectors for an additional $15. They would be finished the same way with heat-shrink covering part of the connector.