I just started an open hardware project as a building block for all sorts of head tracking related Wiimote projects:

It either uses up to 9 IR-LEDs mounted at the Wiimote-TFT-fitting pointing toward the users head and two to four reflective markers at the tracking gear.
Alternatively you can place two to four 5mm IR-LEDs in tight fitting holes in the tracking gear.

You can use the "kit 2" for monoscopic and stereoscopic (!) VR and gaming projects.

http://www.PixelPartner.de/openKMQ.htm overview, images and DIY-downloads
http://openKMQ.BlogSpot.com latest news on the project

For monoscopic projects, you simply download the EPS/SVG layout files and take them with a sheet of PET-G plastics (250x250x1 mm) to a laser cutting service. The layouts are licensed under (CC) Creative Commons "Attributed" licence.

For stereoscopic projects, you also need the KMQ prism glasses or you can order the pre-cut-DIY-kit "kit 2".
To reduce shipping charges, I look for worldwide enthusiasts to join in providing these kits for your community.