True 3D Sound for Headphones
This enables 3D sound positioning in-game. You’ll hear exactly from which direction a sound is coming from.
This does not work with Skyrim Special Edition, there is a seperate mod for that.
Overview
This mod enables true 3D sound for Skyrim by using a so called HRTF to simulate binaural hearing using normal stereo headphones. You will hear exactly from which direction a sound is coming from.
This mod will give you an advantage over regular surround headphones by simulating how real physical sound is perceived by your brain through a HRTF. Something normal surround like 7.1 can’t do is sound that comes from above or below.
Some technical inside how this works: HRTF on Wikipedia.