IN: Equirectangular Image(RGB), Rotation, Expose, Stereo type (none, Top-Bottom, Left-Right)
OUT: Two Textured Spheres
USAGE: Create two materials and put it into two different Spheres into two different Layers. Create two cameras with the same transformation, setup one to the right eye and the another to the left eye. Change camera's culling property in a way that only one sphere is rendered on each eye. (You can also use it on monoscopic images/video, in that case, just ignore all left-right explanation and choose none on stereo type)
COMMENT: Good to create a stereoscopic video player.