OK... I'll try to make this even easier for my self, my math is awwwwfuuull (hopefully y'all aren't annoyed by me now)...
WHAT I DO GET---
freq(Hz?) = 1 / (2pi(R?)(C?)
1-pin#1 (ground/shield) goes through in this line-level, balanced circuit
2- these will be strictly operated at line level, going into a 20-30k ohms input
3- there will be identical ratings on capacitors on pins 2 and 3 (hot and cold)
each cap will be 2 times the value we get in the below equation for "C"
4- there should be a resistor of some type b/w pin 2 and 3
now..... this is what is completely killing me.....
what is "R" going to be? Is it expressed in ohms?
Is R the resistor value? Is R a value derived from eight other not-quite known factors, or is it simply 20,000 (ohms)? This is the element that i don't get. Ethan's layout looks good to me but it doesn't give me enough to find an R value considering the diagram shows an R1, R2, R22K, R and has unexplained numbers by the resistors.
What is C going to be expressed in? and what are my two caps going to be rated? and how to i say that and write it on paper

I know i suck for asking someone else to do the math but im just trying to get a ball park estimate and not sure if im applying the info correctly.
Also....If price/time is no option, would certain brands/grades/types of caps and resistors improve/color the sound?