Paul Joppa
Moderator
Your calculations look right to me.
The most flexible approach would, in my opinion, be to use a low-value potentiometer to make an adjustable voltage divider. This way headphones of different sensitivity could be used.
For an example, Radio Shack sells a 25-ohm 3-watt wirewound rheostat. A pair of those, in a small project box with wires to the amp output and a jack for the headphones, would do the job well.
The most flexible approach would, in my opinion, be to use a low-value potentiometer to make an adjustable voltage divider. This way headphones of different sensitivity could be used.
For an example, Radio Shack sells a 25-ohm 3-watt wirewound rheostat. A pair of those, in a small project box with wires to the amp output and a jack for the headphones, would do the job well.