all headphones and earphones are usually made with these basic components:
1.)the drivers (basically, the things that produce sound)
2.)the cables
3.)the housing (this includes the headbands, the things that holds the drivers... well, everything that gives the headphone its physical appearance.
you can buy drivers and cables from specialty audio stores, electronic parts/components stores and hobby stores. you can always do a Google on such parts providers.
as for the housings, you can attempt to make them yourselves with recycled materials. I suggest using wooden bowls to house the drivers (wood naturally delivers good detail and warmth to the sound), sewing your own earpads and using plastic bands or parts to construct the headband.
there are actually quite some articles on DIY headphones on both lifehacker.com and headfi.com, so do feel free to check them out.
I do hope my answer helps!
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yes. u know like in the car for the little movie screens?
yes