Input audio data, including first microphone audio signals and second microphone audio signals output by a pair of coincident, vertically-stacked directional microphones, may be received. An azimuthal angle corresponding to a sound source location may be determined, based at least in part on an intensity difference between the first microphone audio signals and the second microphone audio signals. An elevation angle corresponding to a sound source location may be determined, based at least in part on a temporal difference between the first microphone audio signals and the second microphone audio signals. Output audio data, including at least one audio object corresponding to a sound source, may be generated. The audio object may include audio object signals and associated audio object metadata. The audio object metadata may include at least audio object location data corresponding to the sound source location.