Google’s virtual reality Cardboard platform is getting even more immersive, with support for spatial sound. The latest addition to the Cardboard API, spatial sound will allow developers to position audio in 3D space around the viewer, even though they’re only using a regular pair of headphones.

That’s because of the way the audio is modeled in virtual space, and the understanding the APIs have of how the human head deals with noise. For instance, a sound that emanates from your right side will reach your left ear not only with a slight delay, but will have had some of its higher-frequency elements dampened by the skull in-between.
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https://www.slashgear.com/google-cardboard-adds-spatial-sound-for-more-immersive-vr-13423072/