I decided to make my own earmuffs because the existing earmuffs for the Meta Quest 3 were inferior to simply covering your ears with your hands. These earmuffs accurately collect the sound from the Meta 3's speakers and deliver it to your ears. They're designed to be loud enough to be heard even at half volume. The sound is transmitted through the resonance chamber to your ears without leaking out. The straps I used are from Syntech.