We get lots of neat toys like this advanced panning tool here (Which is free and you can try out yourself!). It’s like a regular pan tool that lets you place the audio left to right but can also alter it to make you perceive it as coming from behind, above, etc. [https://www.dear-reality.com/products/dearvr-micro](https://www.dear-reality.com/products/dearvr-micro). As for layering sounds behind each other, it’s mostly balancing each audio element’s gain right as well as creatively applying reverb to give them a sense of physical space.
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