A method comprising: obtaining blocked ear canal and open ear canal transfer functions for each ear of a listening subject for loudspeakers placed in a room, wherein for each ear the blocked ear canal transfer function for a respective loudspeaker is the transfer function from the respective loudspeaker to a first microphone located at an entrance of a blocked ear canal of the respective ear, and for each ear the open ear canal transfer function for the respective loudspeaker is the transfer function from the respective loudspeaker to a second microphone located inside the ear canal of the respective ear; obtaining an open ear canal transfer function for each ear of the listening subject for a headphone placed on the listening subject as a headphone transfer function, wherein for each ear the open ear canal transfer function for the headphone is the transfer function from the headphone to the respective second microphone; obtaining, for each ear, a ratio of the open ear canal transfer function for the loudspeakers and the blocked ear transfer function for the loudspeakers as a ratio of loudspeaker transfer functions; dividing, for each ear, the ratio of the loudspeaker transfer functions by the headphone transfer function to invert a headphone response at the entrance of the ear canal and map the ear canal function from the headphone to free field; and computing, for each ear, a frequency-domain filter as the result of the division for the respective ear of the ratio of the loudspeaker transfer functions by the headphone transfer function, the filters being adapted to apply an impedance filtering function over a frequency domain to compensate for directional cues for the left and right ears of the listening subject as a function of virtual source angles during headphone virtual sound reproduction. obtaining blocked ear canal and open ear canal transfer functions for each ear of a listening subject for loudspeakers placed in a room, wherein for each ear the blocked ear canal transfer function for a respective loudspeaker is the transfer function from the respective loudspeaker to a first microphone located at an entrance of a blocked ear canal of the respective ear, and for each ear the open ear canal transfer function for the respective loudspeaker is the transfer function from the respective loudspeaker to a second microphone located inside the ear canal of the respective ear; obtaining an open ear canal transfer function for each ear of the listening subject for a headphone placed on the listening subject as a headphone transfer function, wherein for each ear the open ear canal transfer function for the headphone is the transfer function from the headphone to the respective second microphone; obtaining, for each ear, a ratio of the open ear canal transfer function for the loudspeakers and the blocked ear transfer function for the loudspeakers as a ratio of loudspeaker transfer functions; dividing, for each ear, the ratio of the loudspeaker transfer functions by the headphone transfer function to invert a headphone response at the entrance of the ear canal and map the ear canal function from the headphone to free field; and computing, for each ear, a frequency-domain filter as the result of the division for the respective ear of the ratio of the loudspeaker transfer functions by the headphone transfer function, the filters being adapted to apply an impedance filtering function over a frequency domain to compensate for directional cues for the left and right ears of the listening subject as a function of virtual source angles during headphone virtual sound reproduction.