Embodiments relate to earmuffs with speakers, and attempt to improve speaker acoustic quality without negatively impacting sound attenuation of the earmuffs. Embodiments may comprise a speaker plate located behind a speaker unit, and typically the speaker plate comprises a recessed portion with a plurality of holes. When the speaker plate is in place behind the speaker unit, it may cause the speaker to be more accurate across a broad range of frequencies without negatively impacting sound attenuation.