I picked up a pair of Peltor H10A “earmuffs” at a local safety supply for $35. They are large and comfortable (I have fairly big ears) and have a noise reduction rating of 29dB, plus they make my drums sound awesome. I cut two short pieces from a soft plastic hanger, and wedged a plastic ‘stick’ into each ear cup. All I had to do then was add something to produce some sound. I tried a few types of ear buds and settled on an inexpensive pair from Panasonic, although any decent unit will do. There you have it: gourmet hearing protection for under $50. I also picked up a $25 headphone amp, so I now have my own portable monitoring system that can tap into any sound source. Sweet!