Taking them out of an existing headset is one option, but one may wish for a more customized approach, and that’s where [WalkerDev]’s homebrewed “pancake” lenses might come in handy.
The idea here is simple enough: attach a motion sensor to a standard gaming headset (here a MPU-6050 IMU), and use the data from it to virtually “press” keys through USB HID emulation.