I AM IN NO WAY RESPONSIBLE FOR ANY HARM DONE TO YOU OR YOUR EQUIPMENT IN THE PROCESS OF DOING THIS MODIFICATION.
It seems that as of late modding Profilers has become a popular thing to do. I've spotted countless NXL and PSP guys sporting them this year and looking great doing so. So now it's filtered down to us, the next generation, and I thought I might assist anyone interested in doing this. Just be sure that before you do this you check with your local field/league that they will allow it. Some will not.
The first step is to cut off the stock, rubber ears. This can be done by first taking apart your 'Filer. Take out the lens and strap. You can use a razor, exacto knife, or scissors to do this. There are two ways to do this. The first, you can leave a rim of rubber around the plastic, like so:
The other way is to cut the rubber completely off (Devilstar2k2 of PbN):
Now to the ears and strap. Obviously regulation JT soft ears are the main choice for this. Most people will use the small Spectra style or get a set of large Spectra ears and cut them down. I did the second. Although, soft ears can at times be hard to find, so there is another option. "Foamies" are custom made soft ears that work just as well and look even hotter most of the time. I make custom foamies, and would be happy to build some to meet your specs. Here are some examples of foamies:
On a 'Filer
Some of my custom ones
So whether you use foamies or JT ears, the next step is to be done the same way. Get some zip ties, your soft ears, and the strap you'll be using. Run the zip ties through the screw holes on the ears and through the clip. I oriented it so that the hard, square hard part wasn't sticking in, as it can get painful. The picture will hopefully make this a little clearer. Cut off the excess and adjust vertically as you see fit. When they're done it should look like this:
Putting a new strap in is pretty self-explanatory. Take out the stock one and put in the new one. It might take some effort, but is completely possible.
The last step is assembling your now uber-hot headgear. Simply clip in the strap again. If the ears don't look right, just slide the zip ties up and down until they do. Here's my finished product:
Hope this helps!