Developing VR applications for a virtual reality headset involves creating virtual worlds or environments that users can interact with through a headset. To begin, developers need to determine the platform or hardware they will be developing for, such as the Oculus Rift, HTC Vive, or Google Cardboard.Next, developers need to familiarize themselves with the software tools and programming languages commonly used for VR application development, such as Unity, Unreal Engine, or WebVR.