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gabriel_dropout greatmosu kurumizawa_satanichia_mcdowell

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I would say these look like earmuffs more than headphones (unless the defs of the headphones tag include earmuffs).
To be fair we don't have an earmuff[s] tag on Yande, and yande generally don't create a billion general tags like Danbooru does. Headphones are the closest thing on yande to describe what she's wearing..