Took me over 18 hours to craft these for my SR-L300. Copied and pasted from the L300 thread: While I feel pretty good about having completed this project, I cannot recommend attempting it, unless you have a sewing machine and some experience working with leather. I assumed that since lambskin is soft and this particularly one is pretty thin (0.6 mm) that it wouldn't be much more difficult than sewing any other type of fabric. So very wrong! I was quite dejected when I realized this, since I had been anticipating this project for some weeks. I was ready to quit and concede defeat. Well, fortunately, I came up with a solution: I used the leather itself as a glove to protect my fingers! Fight fire with fire! Even then, it took me about a total of at least 18 hours. Knowing what I know now, I would not have attempted it! However, I would've hated giving up midway, so I sucked it up and stuck it out. lol It may be a bit hard to tell, but the left pad is about a millimeter less thick than the right pad. While working on the left pad (it was the second one I worked on), I'd forgotten that I had cut out a 10mm thick piece of foam for the right one. Instead, I thought I used 9mm. Doh! Well, I wasn't too happy about that. At least the difference isn't noticeable while they're on my ears. I was enjoying working on the second one a lot more than the first, because I'd already learned from some mistakes. The stitching on the second (left) one was more refined and precise. Well, these are super comfortable. Can have it on the ears 8+ hours and not really feel them. Super breathable, too! The stock pleathers start to feel pretty icky with sweat after some time. I also like the color (very light blue), as it contrasts the black well. I felt like I'd just scaled a small mountain somewhere in the Himalayas while wearing these things for the first time. Enjoying the L300 even more now!