Stereo Headphone Stomp-box
Stomp-boxes are becoming more and more popular as smaller bands increase and don't have money for a full drum set but still want a kick drum. Stomp-boxes are basically a box or speaker that moves when you tap it with you foot causing low sounding thumps. They are cheap and based of what you use you can have one almost identical to a real kick drum.
Get a Pair of Headphones
To start you will need a pair of headphones that you are willing to sacrifice. Then you need to tear and rip them apart carefully to preserve the internals.
Wire It
Solder the wires to the headphones original cord attachment points and solder the other end to the 1/4 inch jack input.
Glue Them
Now glue the top of the headphone casing back on to the speaker and internals with the wires and jack coming out of them.
Attach to the Electrical Box
using a drill you will need to make a hole in the electrical box that is wide enough for the 1/4 inch jack to fit through. Then mount the jack to the box and make sure it is secure.
Cut the Boards
Now you will need to cut the board so that it has a hole in the middle for the headphones to protect them. the bottom board should have enough length for the headphone and the electrical box.
Screw and Glue
Now you need to screw down the electrical box to the base board and glue the headphone in place
Add Foam
Based on the headphones you used you may need to add a piece of foam so that you don't get a clicking sound and more of a bass drum sound.