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If you are hooking up to more than one speaker, realize that the
negative speaker terminals are usually not common, and cannot be
connected together.
You can get a 'speaker pad' to do the level adjusting, they are
available in a number of different impedences.
I was giving the speaker-pad idea some serious thought since it's
something that I can buy off the shelf and I'm really not all that
anxious to go buy a box and start soldering wires and resistors.
However, I did happen to stumble across something that looks like it's
designed to do exactly what I want to do. It's called the "HeadTAP
Headphone Tap" and it's available at the following URL:
http://tinyurl.com/26pjt4
http://img3.musiciansfriend.com/dbase/pdf/spec/180628.pdf