Here is how you can make a VR game:

• Choose a genre, mechanics and story
• Select your target audience (Oculus Quest, Oculus Rift, PlayStation VR, SteamVR)
• Decide on the Game Engine (Unity or Unreal)
• You will also need a computer and VR headset for testing
• Plus, you will need 3D modeling software
• Learn VR concepts like audio, sound design, environment, input, interaction & locomotion
• Create 3D models, script the game, test and iterate.