Making phono resistance plugs


Any ideas about making a pair? Looks simple. Any esoteric suggestions? Need a little over 400 ohm. Any particular brand of resistor, or plug? 
128x128coachpoconnor
If I sometimes forget to say that I am only expressing my opinion, then let me say it again; I am only expressing my opinion.  So, my opinion is that installing a pot to control phono load is probably not going to sound optimal, unless one uses a stepped attenuator where each step is made with a single value high quality resistor.  THAT could sound fine.  Lots of excellent phono stages do something along those lines.  I did not mean to imply that the idea is "wrong".  Sorry about that. 
FYI... My Whest phono stage .20 was delivered today, and as anticipated it had 2 sets of loading plugs, 47k ohm and 100 ohm. I have been listening 3-4 hours and I must say that the vocals are marvelous and has been a treat to listen to. Since my Hana SL is a low output MC cartridge, I selected the 100 ohm. I think the plan is to buy several values of resistors and make a set of plugs to accommodate the Hana and other cartridges, especially the Denon DL-103 that is new and still in the box. Forgive me if I get this wrong but I plan to buy metal film resistors around 1/8 watt, 1% tolerance at various ohm values between 0 and 1000. Since the Hana's specs list >400 ohm, one will be around 420. My question is what values to get to accommodate most MC cartridges?