Radio, and by extension audio fiction, is described by Dr. Guy Starkey as a ‘friend who is telling me what I cannot see’. However, when it comes to making immersive sound design, a different definition is needed. It is not a matter of simply leading a listener by the hand and describing the things he sees, it is to instead to create an accessible version of someone else's reality; someone else’s understanding of the world, one that is immersive, textured and real. Therefore, the description of immersive sound design might be a ‘friend who lets me wear their brain as a hat.’ In this article I will attempt to unpack how I make immersive sound design with my handy dandy step by step guide to turning a brain into a hat.