1. Groups all speakers into logical groups of three (triplets).
2. For a given sound positions, find the appropriate speaker triplet.
3. Create a matrix by forming the columns from unit vectors pointing towards each speaker from the listener
4. Invert the matrix and multiply by the sound position vector to get the gains for the three speakers
5. Mathematical Details

References

• V. Pulkki and M. Karjalainen. Localization of Amplitude-Panned Virtual Sources, Part 1: Stereophonic Panning. J. Audio Eng. Soc. 2001 September, Vol 49 Number 9 pp 739-752.
• V. Pulkki. Localization of Amplitude-Panned Virtual Sources, Part 2: Two- and Three-Dimensional Panning. J. Audio Eng. Soc. 2001 September, Vol 49 Number 9 pp 753-767.