I dont want to get into starting to make them but it is real easy to do. All the tools you would need is a grinder with a cut-off wheel (a jigsaw would work too but more difficult), 1/2" drill bit for the inner corners and some type of sander for smoothing out the edges. I flipped my router upside down for the inner corners and did it that way but you can cut aluminum with practically anything! The allen bolts and spacers I got at Home Depot. My 3/4" spacers fit perfectly for my Zune. There are different sizes also and if they are too long for your player, just take some off with a sander or such and sand/grind to fit...