Earmuffs can have two different purposes. Earmuffs can be used to keep your ears warm or they can be used ear protection from loud noises. When earmuffs are used to protect your ears from noise, then they are built out of a lot of plastic. The thick plastic allows them to be more durable in the work environment and contributes to help block out the loud noises. This is the most expensive ear protection available when compared to disposable foam earplugs and reusable earplugs. Earmuffs do not actually go into your ear which might be better in situations where you might have to share your ear protection.
When used to keep your ears worm, they made with a stronger emphasis on being fashionable. These types of earmuffs are usually made with less plastic then workers' earmuffs and can have a much softer exterior.