Aaahhh! Gotcha! I've been here before. Okay, lets remember that for the most part for generations men haven't had to develop any type of listening or empathy skills, that's what they had wives for! They showed up with a paycheck, took care of the garbage and the yard and their work was done! Well now, we've got our own money and can handle that ourselves and men need to expand their skill set.
Men tend to tune out when we're talking about our feelings because they're action-oriented. When they talk its about what they've done, or what they plan to do, not their feelings about it. They lose focus because they want you to get to the point so they can find out what it is that you want them to do. Of course, oftentimes, we don't want them to do anything. We want to listen and empathize.
So, you have to tell him up front that's what you want. No action is required, you just want him to listen and be empathetic. Dh and I had the biggest fight ever over this issue, and it took him a while, but now he understands that sometimes I just want to kvetch to a sympathetic ear.
Remember, he wants to make you happy. And he has tried, even though his attempts have fallen short. So, its obvious that he does listen, but he just needs more time to work on the development of this skill.