So they are. We’re better able to localise sounds in the horizontal plane if you prefer, though because of the shape of our ears/pinnae and so on, we can also d

So they are. We’re better able to localise sounds in the horizontal plane if you prefer, though because of the shape of our ears/pinnae and so on, we can also detect to some extent whether they are above or below/in front of or behind our heads (perhaps there is more accurate terminology for it: https://en.m.wikipedia.org/wiki/Anatomical_plane https://en.m.wikipedia.org/wiki/Anatomical_plane )