I've been implementing the Oculus Rift VR goggles into my first person projects, and the process has been... interesting.
Valve's excellent introduction to working with virtual reality (per their experiences in porting Team Fortress 2) is the definitive primer to working with VR in a first person context, and more or less the state of the art. However, it also ends with a powerful notion: we're only just beginning with VR, and it's going to take time before we know what we're doing. Here's a very brief summary of general design guidelines, as defined by Valve:
