Our toddler uses these:
http://www.amazon.com/JLab-JBuddies-Volume-Limiting-Headphones/dp/B007VL90AW/ref=sr_1_11?ie=UTF8&qid=1387384069&sr=8-11&keywords=toddler+headphones
I turn the volume on the device to high and then set the headphone volume (turn dial on the right ear piece). DS is far likelier to accidentally adjust the device volume, so I can be reasonably sure that he's not blowing out his hearing. They're sized appropriately for small, child heads, and the cushioned cups fit well on his ears.