Real 5.1 surround headphones, Tritton AX Pro for consoles and Roccat Kave for PC
I never use speaker, last time was maybe 16 years ago.
I prefer 5.1 headphones for privacy, space and ease of use (you dont need to sit in sweet spot)
Anyway, I cut them and polished the edges a bit so its smooth, of course you can measure and make both sides same size and so on, but im not crafty person.
I just marked with a pen and then cut, no measuring or anything like that.
one of the bonuses is that Its much easier to put on the HMD now, nothing touches your face on the sides, its also less claustrophobic and kind of airy, your face gets more air now LOL