Blow up a balloon to just larger than the average size of a human head. It needs to be a little larger to accommodate for the sag caused by the weight of the paper-mache.
Mix 2 tablespoons of wallpaper paste with a half-cup of water to form a paste.
Tear up the newspaper sheets, paste one side onto the balloon, then paste on top of the newspaper. Use this method to cover the balloon in approximately ten layers of newspaper. Leave a small hole at the base, approximately 50 millimeters wide.
Dry the paper-mache with a hairdryer or leave it to dry over night. The latter is preferable if you're not in a hurry.
Slot a pin into the hole to burst the balloon. Pull the balloon out.
Fill the head with wadding material, such as foam, cotton wool, old sheets.
Make two small holes, 50 millimeters apart, where the ears would be. Use scissors or a pocket knife to bore the hole.
Snip off approximately 60 millimeters from the bottom of the drinking straws.
Push the flexible end of a drinking straw into the hole. Pull it out the other other hole so it forms a horizontal "V" shape on the side of the head with the ends of the straw pointing out, like an ear.. Repeat on the other side. The drinking straws are where you mount the microphones. Feed the wire into the straw, then out the other side.
Plot the ear-mounting points on the side of the mannequin head, so they are level and approximate the natural ear-position of an adult. If the mannequin has ears already, remove them and file down the surface underneath so it is smooth. The shape of the ear canals must be accurate for proper binaural recordings, mannequin are not accurately shaped on the inside.
Use a slotting file to create a groove underneath where the ear is going to be mounted. This will enable you to feed the microphone cable out of the back of the ear.
Screw the binaural ears onto the side of the head. Binaural ears typically have prepunched holes for screw-mounting. The head is now ready to accept the microphones, which you insert into the ears wire-first. Once in, feed the wires out through the groove and into the recording device.