I was on a flight from PHX-EWR on CO and we were on final approach when the FA came up and asked me to remove my headphones. These are the Bose noise-cancelling headphones.

Me: They are turned off. (They actually were...)
FA: You have to take them off.
Me: Even if they are turned off?
FA: How can I tell if they are turned off?
Me: Well...when they are on, there is a little red light. And when they are off, the little red light goes out...
FA: Continental prohibits the use of any headphones during takeoff and landing. (Actually the CO rules state that they "recommend" not using them...I checked later)
Me: Really?
FA: Yes. If we have trouble during the landing, how will you be able to hear our instructions?
Me: Well, I can actually hear you now...plus if there are problems in landing, you will be telling the other passengers, "See that guy with the big headphones on running away from the burning airplane? Follow him." (I was in seat 1B)
FA: Sir, please don't be difficult...

So, I removed my headphones and promptly replaced them with foam in-ear earplugs. The FA saw me do that and had no problem with that.

I am now confused.

You have to love a job where you can make up the rules as you go...