You can make 180° 3D video very easily (SFW)

Before LucidCam or TwoEyes VR release I like to recommend this way.

180 3D is totally SFW format not for adult. See : https://www.youtube.com/watch?v=x2igpck28v8

And I think it's better than 360 2D for VR.

It need 2 action cam and CyberLink PowerDirector 15. (80 + 80 + 60 = total $220)

No lens Mod or Rigs need. Just put two cam side by side and record at same time.

4:3 distorted setting recommend.

Here is tutorial : https://youtu.be/fMgeRxIKzOg

Sample(for VirtualDesktop or Whirligig) : https://docs.google.com/uc?id=0B4XXxDkc4sHCTGhTU1p0SVhDZ3c&export=download

Edit : For YouTube Upload(360) : http://imgur.com/a/0U4aR