I have to create an audio amplifier circuit in LTspice using OP - amps. it should take audio line level signals, and amplify them to drive a pair of headphones with 100dB/mW sensitivity and 32 ohms impedance. It should also have a bass and treble adjustment filter, this i have managed to create using RC filters to create a band of 20hz-20khz freqency. However im not sure how to calculate what gain is needed to drive the headphones, and the importance of the headphones impedance in these calculations. where should i start?