<human>:  How do you make a virtual reality headset?
<bot>: To make a virtual reality headset, you will need a head-mounted display unit, a video tracking system, and a computer capable of rendering virtual reality graphics. You will then need to connect the video tracking system to the head-mounted display unit, and connect the head-mounted display unit to the computer. Finally, you'll need to download and install a virtual reality software to get started.