I’ve been experimenting with 3 DIY foamies: E-A-R Classics, the yellow ones that look similar to the Large Ety ER4 tips; Hearos super soft, supposively similar to the Westone Comply tips; and the 3m 1100s, which to me appear similar to the picture of the ETY ER6i medium size foam tips.
Construction: I found that compressing the earplugs like a coin and then drilling did not give the best results. Maybe others fared better with hole punchers. In fact, the very soft Hearos plugs never retained their original shape and ended up looking like a piece of Juicy Fruit gum on a tube.
I then tried the (excellent) advice of Sugarfried and froze the plugs. Pretty simple- squeeze the plugs, throw them in water until they expand, then toss them into the freezer. Even the contoured tips of the Hearos and the 3M 1100s were easy to work with like this. In a rigid, frozen state they are also easier to cut shorter, if you wish. Thank you Sugarfried!!! But please wear gloves, in case you slip.
After they dried I tried crazy gluing the tubes into the E-A-R Classics. The glue ruined the foam as well as the elasticity of the tube. I would recommend cutting a smaller, tighter hole and nixing the glue. Unless someone can recommend another glue that works well.
The Sound: The E-A-R Classics sound remarkably similar to the supplied, stock foamies of my Altec iM716s (Etymotic clones). Except for color (the iM716s are black), they also look and feel alike.
Very different from the coarse, open cell PVC foam of the E-A-R Classics are the smoother, less stiff urethane derivatives. The Hearos are very soft and comfy. These are purportedly similar to the Westone Comply tips. I see why they are so loved. But these were just too small for me. Note: my left ear requires a large size tip (foam or flange), whereas my right a medium. The 3M 1100s are denser than the Hearos. Importantly, the bass and fundamentals really came out with these. Vocals and mids had more dimension, a fuller, rounder sound. They were noticeably (to my ears) better than the other foamies, or the silicon flange tips. I think this difference may not be entirely due to fit as the stock foamies, E-A-R classics, the flange tips and the 3M 1100s all fit equally well. I think the urethane is the difference. Maybe this is part of the nice, warm frequency balance the Westone UMs are noted for. I did have to maneuver these around a bit to get the sweet spot. Kind of like Play-Dough though. I just needed to push the edges of these in against my ear canal, even after they expanded (which takes awhile with these), a little more for a better seal. Maybe due to my large ear canal.
The iM716 has a bass / high definition switch. I found the bass in HD with these tips to be about equal of that of the supplied tips, the E-A-R Classics, and the modified tri-flanges (I cut off the smallest flange) in Bass mode, with possibly a warmer overall sound in HD than the others in the Bass mode as it impacted more of the frequency range. These phones have substantial bass now. I’m having fun skipping around my whole catalog. Everything sounds nicer, fuller, less analytic, even though the transient speed of these drivers is still apparent.
Another potential advantage may be, I’m not sure yet, longevity. The open cell structure of the PVC (eg., E-A-R Classics) tips may tend to have fewer cycles of compression and expansion than the denser celled urethane tips. There have been many complaints regarding the longevity of foam tips on this site. I don’t know if anyone ever compared longevity with material (eg, PVC vs. Urethane).
Later-
PS- From what I've said, I would suspect the urethane Hearos would yield the same beneficial effects as the 3Ms, assuming you don't have a very large ear canal.