...Thoughts on where to begin?
First determine what your requirements are. Any attenuator will reduce the peak signal level available, as well as the noise - you want a balance between those factors.
Radio Shack still lists a 25-ohm rheostat, which you can wire up as a potentiometer to feed the headphones. When you find the setting that works best, you can measure the resistances to determine the attenuation you want - or just keep the rheostat, it's wirewound and should sound decent.
BTW, very few resistors of any type or value have enough inductance to affect the treble. But it's difficult to find specifications for resistor inductance, making this hard to evaluate.