I am in the middle of programing my game and I wanted to share with you some thoughts about sounds in games, especially 3D sounds. First I came across a game called Papa Sangre a while ago: the first game using only sound and no visual at all (designers can have a rest). I thought this was really innovative and downloaded the game, t is indeed really new even if I think we can really do better than this.
I then ran into holophonic sounds: it's basically sounds recorded with 2 microphones mounted on a fake head, simulating "resonance" and sound waves going trough the head volume. You can hear the kind of sound this system records here (sorry it is a french website, just click on the play buttons and you'll soon realize you don't need translation to guess what's in your ears ;).
Currenlty I am looking for ways to have these kind of sounds in real time: let's say you walk in your game, if water is on your right then you'll hear the sound in your right ear from the right distance. Did anyone already try this or have a clue on how to do it ? (maybe working with pans and volumes)
Hoping this discussion will interest some of you
[EDIT] Found this link for those interested : http://www.crocodella.com.br/2011/05/positional-audio-with-cocos2d-and-cocosdenshion/