Make two circles first. Then add a rounded rectangle. Add a rectangle and the details. 
Fill the objects up with gradient.
#p#副标题#e#
Make a line with the Pen Tool.
Duplicate the line but make the color lighter and use a smaller stroke.
Go to Object > Blend > Make. Put the cable under the earbud.
相关Illustrator英文教程：绘制iPod耳机