is correct, Layerd Stereo Rendering lets you send a separate texture to the runtime for the VR headset, and have it reprojected on it’s own. It’s useful for things like UI, where you want to attach to the head and run through a separate pass than the rest of the game. Imagine a good use case as some UI that you want to display to the player as a quad right in front of them. You’d use stereo layers to do that. The advantage of doing it that way rather than attaching a component to a camera is that it gets composited on as a separate pass, which means it doesn’t go through anti-aliasing / post, etc.