First you have to make or buy a prebuilt waterproof housing. Takes some skill to build one. Acrylic is good but it takes some practice and special tools to work with it. You can use a round tube of acrylic and then you only have to cement one end cap and make an O-ring seal for the other end. Have to figure a way to snug the O-ring down agains the seal point with closers of some kind.
The next problem is to find and purchase through the hull waterproof, not water resistant, conncectors in at least two places. The headphone connection wires have to come out of the enclosure somewhere. There are a lot of choices there. Ikelite is a common choice. In some places that connector is called a penetrator and you can read about them where you buy parts for ROVs. That fittin is pretty straight forward and as long as you have a smooth flat surface to push the O-ring against, like acrylic, problem solved.
The more difficult issue for me is get a permanent type wire to go through the hull of your device, usually the coil wire, and make it waterproof. First you have to have a waterproof coil and unless you are using a waterproof coil designed to be waterproof, not water resistant like wading in the water, the water tight intergity of the coil will be suspect. Where the wire connects into the coil might withstand some diving pressures. However, you have to take the coil connector off the end of that coil and pass it through the hull and connect it to the circuit board someway. Getting that wire through the hull and making sure ware won't leak up into the detector cicuit or go down the inside of the coil wire and dammage the wire somewhere between that connector and the coil connection, is primary issue. It can be done.
I read about a guy in England who just uses the common brass compression fittings for plumbing and puts a rubber O-ring in where the brass compression piece goes. He makes custom waterproof lights. He states that adpted fitting has been tested at over 80 meters. I haven't tried that.
PM me and I'll try to forward all the sites I have found and what I have learned collecting research for a potential waterproof housing for an E-Trac. If you are building something to wade with in the surf it becomes exponentially less hassle. If you want to dive with it, it becomes almost a nightmare. I have built my own underwater camera housings for a SLR. They never leaked. THe commercially purchased strobe housing leaked. Good luck...Jim