Can you make vr games without having a vr headset?

,Can you make vr games without having a vr headset?

In theory i’d say, yes you can. Making software for something mostly does not require to actually have “the thing”. BUT: i’d generall not advise to do something like this. It is crucial to actually test what you created and without the hardware to do so the chances of actual success are imo basically nonexistent.