Select GPU Engine type > Using GPU (CUDA/RTX) engines is recommended. Use CPU if your GPU is not suitable for rendering the scene (not enough memory or other limitations), but expect possible slower render times.
Go to Render Settings > Settings > Stereoscopic rendering and select Stereo mode > Oculus Rift (mono), Oculus Rift (stereo), OpenVR (mono) or OpenVR (stereo)
Select suitable image output size, for example 3000x500. You may start with a lower resolution.
Render Device Select > exclude the default render adapterthe video card that is connected to the VR headset. Using the same adapter for GPU rendering and VR display will result in frame drops and poor VR experience. DR session with the local host excluded should work fine.