Basically all you would need to do is get something with a stereo female jack on one end, and two mono right/left jacks on the other end, and then the proper cabling/adaptors to hook up to whatever type of input you want.
You'd probably have to make something to hold the elements facing in a suitable direction, but it should work just fine. Not sure how good it would sound. I've used headphones as mics before a long time ago because it was better than the built in mic on a crappy tape recorder, but I haven't tried anything like that in years, and not since I've gotten some serious audio gear. Could very possibly be an interesting sound at least.
One time I rubber banded a headphone speaker onto a banjo head and plugged it in to something or other.