Iron Bird store now carries a set of headphones, one without microphone and two with microphones on different sides. Textured with white, grey and black colours, so it's possible to tint them to colour of your liking. They are both copyable and modifiable, so you can adjust them, make them look different or take them completely apart.
Available:
In-World: http://slurl.com/secondlife/Blorkus/252/176/111
XStreet SL: http://www.xstreetsl.com/modules.php?name=Marketplace&file=item&ItemID=1034518
OnRez: http://shop.onrez.com/item/845630