An improved microphone assembly (128) is provided for porting two microphones (240, 242) of an opposing pair used for beam forming through a single symmetric porting structure (244). The microphone assembly (128) includes a first microphone capsule (240), a second microphone capsule (242) and a porting structure (244). The porting structure (244) encloses the first and second microphone capsules (240, 242) therein and has a first port (251) formed in a first wall (246) thereof and a second port (252) formed in a second wall (248) thereof opposite to the first wall (246), where the first and second microphone capsules (240, 242) share the first port (251).