The physical hardware that pumps audio into your ears using Bluetooth comes in many forms. You can have earbuds connected by a cord or bulky over-the-ear headphones that pamper your ears with cushion. Both types are currently on sale at Amazon from MEE. What, no, I don't know how to make headphones. Why do you ask?
MEE will sell you the AF18 Bluetooth wireless sports earphones for $23, down from a regular price of $35. The MEE Air-Fi Headphones in black/red or white/blue are both reduced to $40, down from $80. According to those three camels, this is the lowest price either product has hit on the site.
Whichever way you go, you're looking at a sizable discount and an average rating of 4.5 stars. I don't know much about audio fidelity, but that sounds good to me.