Mostly I listen in the shop while working on the lathe. Occasionally I’ll listen in the car while running errands or when walking.
Walking, cooking, cleaning but also when I’m working - as long as it doesn’t require deep concentration. I usually have podcasts going most of my work day in the background, so I may or may not absorb the content that well. 
Thanks all for your responses thus far. I think too I struggle with a backlog of podcasts I want to listen to but haven’t gotten too. For example I’ve fallen behind on Cortex, several episodes of Focused I want to listen to (not every episode but the occasional), Nested Folders (9 episodes starting from the beginning but haven’t jumped in yet) mainly. I have several podcasts that are one off episodes or maybe I downloaded one episode to give the podcast a shot and then I’ll add it to my queue. Unless it’s a podcast that only keeps the last 3 episodes for example (This American Life is like this then you need to use their app) then recording the episodes in a Someday Maybe list in DevonThink might be a good place holder and then when I’m caught up on them then I can add back a few when I see fit.
I listen mostly on my commute and when work is not thought intensive. I find if I listen at work there will be swatches of time where I’ll miss and have to go back and re-listen.