Butters puts on the headphones first and the goggles afterwards, which would be super awkward and unnatural in and of itself. The goggles' headband ends up over the headphones but magically under the strips of duct tape that were on the headphones before he even put those on.
Butters believed he was in VR when he shoveled the neighbor's walkway. He must have realized the money she gave him was real.