Honestly, no "steps" required, per say. I'm always using headphones, so volume really isn't that much of a factor. Of course, if the volume is louder, the crackle is more noticeable. Other than that, common usage of the mac is enough to trigger this issue.
Edit: for example, if I visit Instagram, and there's a video that autoplays on mute, I'll hear the crackle. It doesn't matter if I unmute it, I'll hear the crackle as long as the video autoplays. On Youtube, if I click on a video, I'll hear it right before it starts.
Can't replicate the issue with either 2-band 3-segment Sony earbuds or 3-band 4-segment HyperX headphones with YouTube pause/play/scrubbing with or without mute, Audacity, etc. Happen to be currently on Big Sur 11.6.2 but didn't have the issue either on Monterey.
Has anyone done a USB recovery clean install of MacOS to rule out software glitch?