All of the amps I build do exactly this: attenuate the signal coming off the output transformer secondary so that it can safely go into headphones or the input another device. This tends to work better with lower wattage amps as there is less voltage and heat to worry about, but it is a simple circuit that should work on any amp as long as you scale up the parts to account for higher wattage.
For instance, with my "Plexi 8", which is an 8 watt SE amp, I connect a dummy load that consists of a simple 10 watt, 8 ohm, wirewound resistor to the shorting switch of the 1/4" output jack. That way, with no speaker plugged in, it shorts to a proper load. You can get more complicated than a simple resistor if you want to make a more speaker-like tone, but this works for me and is dead simple. OK, after the dummy load I run a 100 ohm resistor to the input of a 1k audio taper pot and then a pair of 100 ohm resistors to the output of the pot and wire them to a 1/4" TRS jack. Now this jack can be used to drive headphones, or if an unbalanced 1/4" cable is plugged in, a line level or hi-z input (all with or WITHOUT a speaker plugged in). The pot allows you to adjust the trim for whatever you may be running into be it a synth, tape deck, or the input of another amplifier. Here is a link to my blog post about the amp.
http://xfmr.blogspot.com/2012/07/akai-r ... exi-8.html