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VR images

I’ve created 360x180 photos. I’m planning on creating another one to make as immersive as i try. i want to add 360 audio as well as making the image move (simply by switching to another frame) I can not find nowhere easy to understand tutorials, does anyone have a step by step tutorial on how to do this?
I aslo check daydream development and no guide http://daydreamvrforums.com/index.php?/forum/7-daydream-development/
thx for help