https://gamesartist.co.uk/ussr-headphones/
3D Artist Eugene, has created this 1970s set of Soviet Union Headphones, in this article he delves into the importance of references, modelling, high-poly and low-poly, UVs, baking, texturing, lighting and rendering.
https://www.artstation.com/kev3d
https://www.artstation.com/artwork/Xg9bNY