bs2b ~ Bauer Stereophonic-To-Binaural Headphone DSP

A typical stereo records are being made to listen by speakers. That is a sound engineer makes the stereo mix to the adaptation of sound for listening of one channel by both ears. Therefore, you will be tired during a long time headphone listening more by a super-stereo effect than by a poor design of headphones. What’s missing in headphones is the sound going from each channel to the opposite ear, arriving a short time later for the extra distance traveled, and with a bit of high frequency roll-off for the shadowing effect of the head. And the time delay to the far ear is somewhat longer at low frequencies than at high frequencies. The Bauer stereophonic-to-binaural DSP (bs2b) is designed to improve headphone listening of stereo audio records…

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M.R.O.: Headphone equalization

If a tonal linearity, natural head-phonic imaging, and Hi-Fidelity are what you’re looking for, search for headphones matching the above reference DF curve the most.
… BTW, the most accurate DF equalized headphones in the market is ER-4 from Etymotic Research …

Source: M.R.O.: Headphone equalization