The Items needed for this DIY project are ..
1) Infrared LEDs 940 nm 2x
2) 3.5 mm stereo headphone minijack
Connect the two infrared LEDs to the left and right channel.
Make sure the two LEDs are in reverse from one another.
LED 1, + goes to white wire and - goes to red wire.
LED 2, - goes to white wire and + goes to red wire.
You can generally tell the direction of + and - from the direction of the diode inside the clear plastic. As long as the LEDs are opposite from one another the signal should work.
Once this is done bend the LED wires up to prevent the headphone jack wires from slipping loose.