I did this awhile ago when I was running km184s and a Beyer MV100 since the 184s would be too hot for the beyer and it would overload even when set to its lowest 20db gain. So I built a set of -10db attenutor XLR cables.
I used a U-pad configuration. Some info on various attenuator pads can be found here:
http://www.uneeda-audio.com/pads/The U-pad is the topmost pad shown on the right hand side -- for balanced connections. For unbalanced you'd want the L-pad configuration.
I'd use 1% tolerance metal film resistors (available at radioshack) for this project. So for a -20db attenuator for a balanced cable, you'd want a 680 ohm resistor in series on each of the signal lines (pins 2 and 3), and then a 150 ohm resistor between the two signal lines (pins 2 and 3).
I'm not sure what values of resistors you'd want to do an unbalanced L-pad. The webpage above might help you determine that, or you can try doing a search on "L pad attenuator". Good luck!