Pull one corner of the pad to release it from the headset.
Pull the rest of the ear pad off.
Locate the four 4.5 mm Philips #0 screws on the panel shown.
Remove them using a Phillips #0 head screwdriver.
Remove the panel.
Using either your fingers or a plastic opening tool, pry off the speaker cover.
Locate the four 4.5 mm Philips #0 screws as shown on the speaker housing.
Remove the four screws using a Phillips #0 head screwdriver.
Remove the housing to reveal the speaker.
Make sure not to break the small wire holding the two portions together.