DOnt mean to discourage you but headphones unless true 7.1 or dolby these fake ones are not gonna cut. Just a heads up
Based on what? We have 2 ears, and each ear on its own has very, very little ability to tell which direction a sound has come from. Read up on sound localisation. Essentially our brains perform a phenomenal level of processing in a fraction of a second, the vast majority of which is based on tiny differences between the sounds received by each ear. Differences like the delay, frequency and intensity of the sounds between our two ears allow our brain to estimate its 3D direction.
Let's suppose there are footsteps originating from 45 degrees to your front/left. That sound will reach your left ear slightly earlier, and the sound in your right ear will be a little different as its been partially obscured by your own head. A speaker 1 inch away from your left ear inside a sound dampened driver enclosure can't simulate that effect on its own.
All surround headphones use "tricks" to "simulate" directional audio. The whole "real" vs "virtual" surround headsets is a complete misnomer... everything is virtual. They are all using clever processing to adjust the delay and frequency of sounds and present them slightly differently to each ear in attempt to trick the brain. Some are better than others... but all are virtual.
To be clear, each ear does have limited direction-sensitive filtering, so additional drivers (like "true" 7.1 headphones) can help a little. Some people fine 2 speakers headphones result in some sounds feeling slightly less natural, or with some sounds originating inside their head. The positional effects still work however, and it's a very subjective thing... so try it and see what you works for you. The downside, of course, with 7.1 drivers is that to be price competitive, they use cheaper, lower drivers, so audio quality is generally worse at comparable price points.