The author assembled a DIY VR headset for a total cost of 239.93 USD, though the core components cost approximately 180 USD. The project utilized the Relativty VR software framework, an Arduino Pro Micro controller, and a GY-91 inertial measurement unit (IMU) to track head movement.

The visual system consists of two 2.9-inch LCD panels with a resolution of 1440x1440, 150 nits brightness, and a 600:1 contrast ratio. The assembly also requires 34 mm lenses, a 3D-printed housing, and a face pad sourced from an HTC Vive to ensure basic comfort during use.

Technical challenges included component compatibility issues, such as receiving an IMU with a 6500 chip instead of the expected 9250, which lacked a magnetometer. Additionally, the author damaged the fragile LCD panels during installation due to the design of the 3D-printed mounting clips.

Performance testing in iRacing revealed issues with sensor drift and poor ergonomics, despite the display quality meeting expectations for 60 Hz simulation. The author noted that while the project offers a learning experience, it does not currently match the usability of commercial alternatives like the Meta Quest 3S.