Found this on the HE-400 thread but will work for HE-400i also
Performed the sorbothane mod today - used 6 pieces of 1/8" thickness 40 duro with 3M adhesive backing - each piece approximately 3 cm. May have used a bit too much - not sure at this point. No critical listening yet but there is a difference. No judgment yet but will post back with impressions. In the meantime, here are some pictures. Trickiest part was getting the grill retaining ring back in - seemed easier coming off if you remember where the tabs are (1:30, 4:30, 7:30, 10:30).
UPDATE:
After some critical listening, I settled on a bit less sorbothane and smaller pieces with space in between. See picture below. This mod does make a difference, is totally worthwhile and is completely reversible. After some more listening I can more accurately share my impressions.
You can read more, this is post #20898, there is more info before so go a few pages back from there to start reading