Hearing the footsteps of your enemies in competitive CSGO matches is an important part of the game and can win you a lot of games.
How to Hear Footsteps Better
Go to Settings – Game Settings and turn on the developer consol
Open the console [~] and paste following commands into the console:
Snd_rear_headphone_position 135; Snd_font_headphone_position 45.0; Snd_headphone_pan_exponent 2; Snd_mixahead 0.05
The sounds of steps will improve after you used these commands.