[okiejonwilliams]

The most accurate way to make a stereo recording sound like it's coming from two speakers when listening with headphones is to use the head-related transfer function (HRTF), which phases and filters audio sources in a virtual 3-D space in the same way that their positions, the human head, and ears do. When waves pass through the head and ears from different directions, the loudness and frequency content is changed before it reaches the sensors in the inner ear.