[LAU] stereo-panning/distancing best practice

Hi! If I understand well, from "our ears point of view" correct panning implies (at least) two jobs: 1. intencity differentiating for left and right channels, 2. time delay in accordance with a human head geometry (with probable filtering to emulate a difraction). Distancing (well, I don't know appropriate english term, I mean placing a virtual sound source at given distance form listener), I think, implies appropriate use of reverberations. Existing stereo-practice (I mean both recording and listening) seems not to be sutable for reproducing a sound field. Nevertheless I hope there are some tips to obtain the best result at current audio stereo-chain (mic - ... - loudspeakers) conditions. Can anybody supply some links to (free published) articles concerning the issue? It would be interesting when we have, as a starting point, clean (i.e. using near field single mic) mono record. I'd want to accent, I'm interested in *stereo chain* only rather in multichannel (>2) systems. I'm sure such panning/distancing technics exists as I have listened to Chesky test tracks. Of course, I'll be glad to see less theoretical :) LADSPA-way tips also! Andrew