Decoding of Ambisonics representations for a stereo loudspeaker setup is known for first-order Ambisonics audio signals. But such first-order Ambisonics approaches have either high negative side lobes or poor localization in the frontal region. The invention deals with the processing for stereo decoders for higher-order Ambisonics HOA. The desired panning functions can be derived from a panning law for placement of virtual sources between the loudspeakers. For each loudspeaker a desired panning function for all possible input directions at sampling points is defined. The panning functions are approximated by circular harmonic functions, and with increasing Ambisonics order the desired panning functions are matched with decreasing error. For the frontal region between the loudspeakers, a panning law like the tangent law or vector base amplitude panning (VBAP) are used. For the rear directions panning functions with a slight attenuation of sounds from these directions are defined.