Many applications rely on MEMS microphone arrays for locating sound sources prior to their execution. Those applications not only are executed under real-time constraints but also are often embedded on low-power devices. These environments become challenging when increasing the number of microphones or requiring dynamic responses. Field-Programmable Gate Arrays (FPGAs) are usually chosen due to their flexibility and computational power. This work intends to guide the design of reconfigurable acoustic beamforming architectures, which are not only able to accurately determine the sound Direction-Of-Arrival (DoA) but also capable to satisfy the most demanding applications in terms of power efficiency. Design considerations of the required operations performing the sound location are discussed and analysed in order to facilitate the elaboration of reconfigurable acoustic beamforming architectures. Performance strategies are proposed and evaluated based on the characteristics of the presented architecture. This power-efficient architecture is compared to a different architecture prioritizing performance in order to reveal the unavoidable design trade-offs
