Boojum, I don't know if you have seen this or not. But the guy over at Sonic Studios has what he call's the "Stereo-Surround HRTF LiteGUY". It's kind of pricey, but if you go to web site and check it out it may give you an idea of how to make your own. Here is the link. http://www.sonicstudios.com/liteguy.htm