Ideally MS Developer Studio, at least C# learning.
Building
Take a cheapo set of headphones.
Glue 3 IR LEDs to it, one each side, one on top. If possible make sure they stick out a bit so your hair wont block them (if you have hair...)
If you bought narrow angle LEDs like mine, then cut the tips of the lenses to diffuse the IR light a bit
Find a suitable power source. The 5V from USB is a good start.
Add suitable resistors to the LEDs and wire to your voltage source. I worked on 2v Vdrop, 20mA. Best refer to the datasheet for the LEDs. If you don't know how to wire LEDs up - google it!!!
Plug it in and check using a webcam or a mobile phone camera - they show IR light nicely
Installing
Install the wiimote (Google on how to do this).
Install PPJoy, and configure a single virtual joystick
Run my software, and check that it tracks the head set using the simple dialog (you will see 2 triangles, one is the real data, the other is the interpreted data).
Run Flight Sim. Set up the dead zones in PPJoy to be at the minimum.
Click Set View - left/right axis and move your head left to right
Click Set View - up/down axis and move your head up and down
Fly!
Improve my code and email it back to me ;)
I'll try to add more details soon. Until then, email me at rich - at - deluded.co.uk