i know this sounds ludicrous, but if you want to experience gackt whispering somewhat like sweet nothings in your ears you can follow this guide i'm putting up.

1st: the location mus be in a room(prefably your room)
2nd: you must hav an mp3 player or a discman, whatever that'll enable u to listen to his song.
3rd: to have Saikai story in your mp3/discman
4th: hav good earphones
5th: to be calm and relaxed.
okay, the explanation.
listen to saikai story at night, when everything is REALLY quiet, like mid or early early morning, with ur great earphones being relaxed and all, lying on your bed.
just listen to the song's composition and you'll figure the instruments used and how nice the whole song is, especially the chorus.
if you hav saikai story, u'll be expected to know that there's a part in which he speaks eheh.
thats the part u hav to listen quietly to him talking, and with a somewhat louder than average volume(not deafening pls!), he'll be whispering to you. you can even feel.. his 'breath' .SERIOUS ahha i sompah. but it's in my case la. i dont know if u try it out, the effect would differ or something. enjoy