An audio processing method for an audio system for a seat headrest, the audio system having at least two loudspeakers positioned on either side of the headrest and an audio processing module designed to apply at least one audio processing operation. The method includes the steps of: acquiring images of the head of a user of the audio system using an image acquisition device; processing the acquired images in order to determine, within a predetermined three-dimensional spatial reference frame, a spatial position of each ear of the user; and, on the basis of said determined spatial positions of the ears of the user and based on calibration information previously recorded in connection with an audio processing operation, determining calibration information for adapting the audio processing operation to the determined spatial positions of the ears of the user. Also included is an associated audio system for a seat headrest.