What You Need
~~~~~~~~~~~~~
2 x Leds (Red usually.)
2 x 220 ohm resistors
1 x 25 way male D connector (With pins.)
1 x 3.5 mm jack socket
Cheap sunglasses (You'll only be cutting them up.)
Cardboard
Headphones (The type used for personnal stereo's.)
Suitable bits of wire
Black paint or black tape

Not much really is it ?  Cheaper than £199 !