I used to make and sell high purity silver IC's and then a company called Wave Technology stole my idea and had more money to run with it. So I realized I had been thinking about the cable as an IC and not a speaker wire. So what I did, though this is contrary to the guage I thought would have worked, was to use a close, very close lay for the ground and positive conducting wire. I used 22guage magnet wire as the negative leg with 30 gauge bare 99.999 silver in the same 16 gauge teflon tubing. I used two of these (one for the right channel and one for the left) with an extra ground from where the two wires join from the headphones (three 16 guage teflon tubes twisted to the jack), about 18 inches away.
I could tell at first that the bass, which I thought would be wanting, was deep and solid but the rest had to break in. The highs were a bit sharp and the mids sucked. Well it has gotten along on the breaking in trail and this is an outstanding sounding cable. It is much better than the original that came with the headphones in "all" respects. I used 14 gauge silver for the pins that go into the headphones and I used shrink tubing around each pin and then a couple of pieces arount both pins, done in a tasteful manner, so that the pins fit correctly into the headphones and do not fall out (it also looks pretty good). The pull for taking the pins out is about the same as the original with much better material and they are easy to put in and take out.
John