To increase fidelity of localization, researchers have measured head-related transfer functions (HRTFs) over a wide range of incidence angles.
HRTFS express the frequency response imparted to a sound by the pinnae, head, shoulders, torso etc., for a particular angle.
HRTFs are also dependent on distance, though little variation is observed for source locations more than 2m away (making this the common distance for HTRTF measurements).