Acoustic honeycomb structures that include cells in which a friction-locking insertion process is used to locate acoustic barriers within honeycomb cells to provide multiple degree of freedom (MDOF) acoustic liners having a variety of acoustic resonator depths. Solid polymer films are formed into acoustic barrier caps. The acoustic barrier caps are friction-locked and bonded to cell walls at one or more cell depths to form acoustically reflective hard walls that form effective bottom ends for acoustic resonators.