In this paper I argue that stereoscopic VR headsets involve a kind of picturing in which users see visual scenes through a depictive surface. A problem for this account is to explain whether and how VR visual media involve the “seeing in” typical of some “twofold” theories of picture perception, given that virtual media differ in certain important respects from other pictures. One such difference is that virtual media provide a kind of egocentric seeing that is lacking in customary pictures. I will argue here that this difference can be accommodated by a theory of VR picturing, but that this accommodation may necessitate changing our assumptions about how pictures can function
