Shot with a Canon 5D, Sigma 12-24mm (at 12mm)
3 rows, 12 shots each (overkill )
Stitched with Autopano Pro (fantastic program, by the way) and converted to flash with Pano2VR (in trial mode).
I had some obvious problems with the nadir but I this was only a test.

This is Marin County, California. You can see George Lucas' Big Rock Ranch
[flash]http://96k.com/vr/medium_res.swf[/flash]

Google Earth Coordinates:
38¬? 2'47.91"N
122¬?37'25.02"W