This question is asked many times and the answers come out more or less the same, but the finer details always remained muddled.
Loudness makes a difference. Turning the volume all the way down will not help break your headphones in. However, you do not want to turn the volume to super loud and blow out your headphones.
Moderate listening volume is good for breaking headphones in. Also, if the music has a wide range of frequencies, especially some bass, that will help loosen the headphone drivers a bit. I find classical music or orchestra music works best, especially if a lot of deep percussions are used.
In general, I just believe that people should just listen to their headphones and not worry about burning them in unless the manufacturer has recommendations or instructions about the burning process.