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Context does matter here. If the caller would reasonably expect you to answer the phone (such as if they were calling a store or other place of business), an apology for not being able to get to the phone makes the most sense.

Once I listened to my original recording, I knew it was time for an upgrade. I asked around for some tips about writing and recording voicemail greetings. Here's my process: What's wrong with this voicemail message? "Hey, What's Up?" isn't going to make a good impression for business calls. "Umm..." never makes you seem confident or professional, either. "I'll get back to you whenever I can" really means, "I'm probably screening your call and I won't call you back." "BEEP!" My message was cut off, and for six years, I didn't know and no one told me. Ouch. How I fixed it: 2. Then, I wrote down what I wanted to say and read it out loud a few times until I was satisfied with the flow. 3. I rehearsed and recorded my voicemail script a few times to hear how I sounded. (I tend to talk relatively quickly, so I wanted to make sure the message didn't sound rushed.) 4. For the final recording I recorded my message while smiling so I sounded happy and approachable. 5. I checked my final recording by listening to my voicemail message from both a cell phone and a landline, and also asked a friend to listen for a second opinion.
The simple truth is that you need to be more aware of what you’re leaving for other people to hear. Sure, this doesn’t always register as a priority for users, but it’s never too late to reassess your greeting. a. Reading/Speaking in the Imperfect Tone: Tone is absolutely everything. Users don’t want to come off as being too nice, as it sounds insincere, or being too terse, as it can be interpreted as being rude. That being said, striking the right balance is absolutely essential. Your greeting exists as its own entity, and therefore, it should NOT rely on callers’ familiarity with you. Instead, it needs to appeal to the masses. As such, your inflection, i.e. the way you state your name and directions, needs to be both welcoming and firm. b. Injecting Humor & Insincerity: While humor/light heartedness can be welcoming, it can also convey a sense of informality, insincerity, and ultimately unprofessionalism. Why, because you’re not there to lend your humor or to contextualize. Instead, you’re assuming the caller has a working knowledge of your personality to ground the message. Though this might not sound like it’s all that terrible—it can be detrimental. As stated above, one should NEVER rely on a caller’s familiarity with you. Instead, aim to appeal to the masses. Humor is ultimately subjective, meaning not everyone has the same tastes; therefore, someone is bound to be turned off by a quirky or off-color remark. While implementing a light-hearted or even tongue and cheek tone can work, it’s just a really bad idea.