A method of forming an earplug is provided including removing a material
of the earplug by laser ablation. An earplug is positioned proximate a
laser, a portion of the earplug to be ablated is identified, the laser is
activated so as to direct an emitted laser light toward the portion to be
ablated, and the portion to be ablated is removed by laser ablation. The
invention is also directed to an earplug including a feature formed by
laser ablation.